Hungary: National Assembly automatic exchange of information on crypto-assets, financial accounts, digital platform income
Hungary’s National Assembly ratified three OECD agreements—CARF MCAA, CRS MCAA Addendum, and DPI-MCAA—to enhance automatic exchange of information on crypto-assets, financial accounts, and digital platform income Regfollower
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US: IRS urges tax professionals to renew PTINs ahead of 2026 filing season
All paid tax return preparers and enrolled agents must renew their PTINs annually, as 2025 PTINs will expire on 31 December 2025. Regfollower Desk The US Internal Revenue Service (IRS) issued a notice on 27 October 2025, reminding more than
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UN Tax Committee advances agenda on climate, wealth, health, gender taxation
The UN Tax Committee concluded its 31st session in Geneva, advancing work on environmental, wealth, health, and gender-related taxation while approving new subcommittee mandates. Regfollower Desk The United Nations Committee of Experts on
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Argentina: ARCA repeals reporting regime for international operations
The repeal seeks to eliminate overlapping reporting requirements and modernise data management without weakening oversight or control mechanisms. Regfollower Desk Argentina’s tax authority (ARCA) has repealed General Resolution No. 5306,
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France will not domestically implement OECD Pillar One Amount B
France will not apply the OECD’s simplified transfer pricing method, Amount B, to domestic transactions from 2025, but will recognise its outcomes in treaty partner jurisdictions to avoid double taxation. Regfollower Desk France’s tax
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OECD releases third batch of updated transfer pricing country profiles
The OECD released a third batch of updated transfer pricing country profiles on 22 October 2025, covering 25 jurisdictions. Regfollower Desk The OECD has announced, on 22 October 2025, the released a new batch of updated transfer pricing
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Slovenia: FURS announces CbC filing deadline for 2024 reports
Reporting entities must submit CbC reports in accordance with the delivery instructions published in Annex 21 of the Rules Amending the Rules on the Implementation of ZDavP-2 (Official Gazette of the Republic of Slovenia, Nos. 30/17, 37/18 and
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Vietnam: MoF introduces revenue-based tax rules for business households
Vietnam replaced the presumptive tax with a self-declaration system for business households. The Vietnamese Ministry of Finance (MoF) has issued Decision No. 3389/QĐ-BTC on 6 October 2025, confirming that the presumptive tax collection
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FATF removes South Africa from grey list
Revenue Service welcomed FATF’s decision to delist the country, marking progress in combating financial crime and strengthening the financial system. The South African Revenue Service (SARS) welcomed the decision by the Financial Action Task
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Colombia consults unified withholding tax for electronic payments
The draft decree will align the withholding tax rate applied to electronic payments and payments made with debit and credit cards Colombia’s Ministry of Finance has launched a public consultation on 23 October 2025 regarding a draft decree that
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Chile: SII clarifies offshore software tax exempt from non-resident income tax
Offshore software licenses in Chile exempt from income tax, VAT applies. The Chilean Tax Administration (SII) has clarified the tax treatment of software licensing services provided from abroad. According to Ruling No. 2066-2025 on 16 October
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France: National Assembly approves digital services tax hike
The measure, outlined in amendment N° I-CF1827, targets large digital platforms. The Finance Committee of the French National Assembly approved an amendment to the 2026 Finance Bill raising the digital services tax (DST) from 3% to 15% on 22
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Colombia: DIAN updates foreign exchange reporting rules
DIAN issues Resolution 230 of 2025, updating quarterly reporting rules for foreign exchange operations. Colombia's National Tax and Customs Directorate (DIAN) issued Resolution 230 on 20 October 2025, amending Article 2.2.5 of Resolution 180 of
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US: Iowa retains corporate tax rates for 2026
The 2026 corporate income tax rates will remain the same as corporate income tax rates for tax years beginning in 2024 and 2025. The Iowa Department of Revenue issued an Order 2025-02 on 21 October 2025 regarding corporate income tax rates for
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Kenya: KRA announces tax compliance certificate (TCC) enhancements
To obtain a TCC, taxpayers must be registered in eTIMS/TIMS, file and pay all taxes on time, settle outstanding liabilities or have an approved payment plan, and maintain VAT compliance. The Kenya Revenue Authority (KRA) issued a public notice on
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Malaysia: Customs department amends service tax rules, introduces new exemptions
Malaysia’s Customs Department will implement revised service tax policies with additional exemptions from 1 July 2025, following the Ministry of Finance’s announcement of expanded SST regulations. Malaysia’s Customs Department has revised
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Israel: MoF issues draft law to implement global Pillar 2 rules
This draft legislation outlines the framework for establishing a local minimum tax on multinational corporations, ensuring alignment with international agreements to implement a global minimum tax. Israel’s Ministry of Finance has taken a
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Lithuania: MoF presents draft budget, expands list of corporate tax exempt entities
Lithuania’s 2026 draft Budget proposes halting the planned increase in CO2 excise duty on diesel and introducing a corporate tax exemption for the National Development Bank. Lithuania’s Ministry of Finance has presented the 2026 draft Budget
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