Finland: MoF consults DAC9 reporting rules
The consultation is set to conclude on 26 September 2025. Finland’s Ministry of Finance has initiated a public consultation on 15 September 2025 for the implementation of the Amending Directive to the 2011 Directive on Administrative
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Australia: Treasury consults draft rules for critical minerals production tax incentive
The consultation ends on 10 October 2025. Australia’s Treasury has initiated a public consultation on draft regulations aimed at clarifying elements of the Critical Minerals Production Tax Incentive (CMPTI). The Income Tax Assessment (1997
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Ukraine sets deadline for 2024 transfer pricing report, notification
STS has announced the deadline to submit 2024 transfer pricing report and notification of participation in an international corporate group of companies. Regfollower Desk Ukraine’s State Tax Service (STS) announced on 11 September that the
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EU: US framework GILTI, Net CFC Tested Income regimes to operate alongside Pillar 2
The EPRS "At a Glance" note (15 September 2025) reports that under the G7 Statement, US-parented groups will be excluded from Pillar 2’s IIR and UTPR, with US GILTI and Net CFC Tested Income rules applying alongside the global minimum tax
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Netherlands: Government presents 2026 budget, outlines main tax measures
The plan introduces technical updates and minor adjustments to income tax, wage tax, corporate tax, motor vehicle tax, heavy vehicle tax, and environmental taxes. The Dutch government unveiled the 2026 Budget along with the Tax Plan on 16
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Oman: OTA launches tax refund services on e-portal for embassies, diplomats
This initiative aligns with Article 87 of the VAT Law and Article 37 of the Excise Tax Law, granting embassies and diplomatic missions the right to request refunds on qualifying goods and services. The Oman Tax Authority (OTA) announced the
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Bahrain: NBR updates transportation VAT guidelines
The Transportation Guide is for general information purposes only. It reflects the NBR’s current views but does not carry legal authority. The Bahraini National Bureau for Revenue (NBR) published an updated version of the Value Added Tax (VAT)
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Saudi Arabia gazettes implementing regulations for ‘White Land Tax’
The updated White Land and Vacant Real Estate Tax Law now covers undeveloped urban land and empty buildings to curb land hoarding and support sustainable urban growth. Saudi Arabia published the implementing regulations for the White Land Tax in
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UAE: FTA urges timely filing, payment of corporate tax to avoid penalties
 The FTA explained that late submission of a Tax Return or a delay in settling the Corporate Tax Payable will result in an administrative penalty of AED 500 for each month, or part thereof, during the first 12 months, increasing to AED 1,000 for
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France: Tax authority reminds MNEs of global minimum tax reporting requirement
Failure to e-file Form n°2065-INT-SD may result in a fine of EUR 50,000 under Article 1729 F bis of the French Tax Code (CGI). The French tax authority issued a notice on 12 September 2025 reminding French entities that are part of a
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Sweden: Government considers reducing VAT on dance events in 2026 budget
The government plans to reduce the VAT rate for admission to dance events to 6% from the existing 25%. The Swedish government, in a press release on 13 September 2025, announced plans to lower the VAT rate for dance events as part of its 2026
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Belgium: FPS clarifies new rules on mandatory e-invoicing
The Royal Decree of 8 July 2025, published on 14 July 2025, establishes the regulatory framework for structured e-invoicing in Belgium, building on the Law of 6 February 2024. Belgium's Federal Public Service (FPS) Finance published a notice on
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US: New Mexico extends tax deadlines for Mora County flood victims
On 29 August 2025, Governor Michelle Lujan Grisham declared a state of emergency in Mora County after heavy rainfall caused widespread flooding. New Mexico’s Taxation and Revenue Department is allowing an extension for individuals and
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Ireland: Revenue launches payroll tax adjustment period for 2024–2025
Revenue acknowledges that employers may have struggled to adjust payroll systems and is now allowing them to correct any genuine payroll tax classification errors for 2024 and 2025. Ireland Revenue published eBrief No. 172/25, a new Tax and Duty
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Poland: MoF consults functioning of General Anti-Tax Avoidance clause under Administrative Tax Code
Interested parties can submit their opinions by 8 October 2025. Poland’s Ministry of Finance and Economy has initiated a public consultation to evaluate the General Anti-Tax Avoidance (GAAR) clause, which was introduced in 2016 under the
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South Africa: SARS issues update on Pillar 2 global minimum tax implementation
The implementation of the GloBE Model Rules in the GMT legislation enables South Africa to impose a multinational top-up tax at a rate of 15% on the excess profits of in-scope MNE Groups. The South African Revenue Service (SARS) has issued an
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Switzerland: Federal Council adopts dispatch on exchange of information regarding OECD minimum tax rate
This step provides the international legal basis for implementing the OECD minimum tax rate and will enable multinational enterprise groups to file the required information centrally through a single jurisdiction. Switzerland’s Federal Council
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France: Conseil constitutionnel rules DST constitutional
France’s Digital Services Tax (DST), introduced in 2019, imposes a 3% levy on certain digital services revenues earned in France by companies with global revenues over EUR 750 million and French revenues above EUR 25 million. France’s
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