Serbia introduces one-year business ban for fraudulent e-receipts
Serbia's parliament amended the Law on Fiscalisation, introducing strict penalties for taxpayers who issue fraudulent or invalid electronic receipts. The change was published in Official Gazette No. 80/2026 on 8 September 2026. The Tax
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Cyprus tax authority extends employers 2025 PAYE filing deadline
The Cyprus Tax Commissioner has announced an extension to the annual income tax withholding deadline for employers on 16 September 2026. The new submission date for the 2025 PAYE Return is 30 November 2026. Late filing penalties Returns
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Bolivia extends tax regularisation programme through end of 2026
Bolivia’s government announced on 16 September 2026 that it has extended the tax regularisation deadline to 31 December 2026. The extension came through Supreme Decree No. 5708 and affects the Tax Relief programme established by Law No. 1733,
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US: IRS extends tax deadlines for businesses, individuals affected by Hawaii County earthquake
The US Internal Revenue Service (IRS), in a release on 10 September 2026, announced tax relief for residents and businesses affected by the earthquake that struck Hawaii County starting on 22 May 2026. The federal government issued a disaster
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Bulgaria proposes accelerated tax depreciation to support business investment
Bulgaria's National Assembly (parliament) is considering a Draft Law on Amendments and Supplements to the Corporate Income Taxation Act, which is meant to stimulate economic growth and industrial production by encouraging businesses to reinvest
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Switzerland expands CbC reporting exchange list
Switzerland has added Benin, Burkina Faso, Dominica and Greenland to its list of jurisdictions for the exchange of Country-by-Country (CbC) reports, reporting fiscal years beginning on or after 1 January 2025. The supplement, published under RO
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Argentina: ARCA shifts high-value payment plan instalments to direct debit
Argentina's Tax and Customs Collection and Control Agency (ARCA) has adjusted the collection mechanism for high-value instalments under payment plans, with the aim of streamlining procedures and reducing taxpayers' administrative burden. The
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Ukraine joins CRS MCAA Addendum for expanded financial account
Ukraine has joined the Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (Addendum to the CRS MCAA), establishing the international legal basis for exchanging additional information
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Albania deposits ratification instrument for Pillar Two STTR MLI
The OECD reported that Albania deposited its instrument of ratification for the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR MLI) on 15 September 2026. Albania signed the STTR MLI on 23
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Russia clarifies registration rules for subdivisions, foreign organisations
The Russian Federal Tax Service has issued clarifications on changes to the rules governing the registration of separate subdivisions and foreign organisations. Organisations operating through separate subdivisions may now not only select a tax
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Luxembourg updates CRS FAQ, publishes new user manual, XSD schema
Luxembourg's Direct Tax Administration (ACD) has updated the Frequently Asked Questions relating to the Common Reporting Standard (CRS FAQ), which is based on the amended law of 18 December 2015 on the CRS. The revised FAQ document includes an
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Uzbekistan introduces new tax, compliance rules for e-commerce
Uzbekistan published Law No. ZRU-1173 on 10 September 2026, introducing measures to strengthen regulation of the e-commerce sector. The new legislation establishes a unified regulatory and taxation framework governing cross-border digital
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Ukraine proposes broad transfer pricing reforms
The Ukrainian Parliament is reviewing the draft Law on amendments to the tax code of Ukraine regarding further improvement of Transfer Pricing (TP) rules, which was submitted on 4 September 2026. If adopted, the lew would enter into force on 1
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Malaysia eases e-invoice identification rules for individual buyers
The Inland Revenue Board of Malaysia (IRBM) released version 4.9 of its e-Invoice Specific Guideline on 7 September 2026. The update introduces simpler identification rules for businesses issuing invoices to individual buyers, addressing the
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New Zealand: Inland Revenue updates Pillar Two GloBE registration, filing guidance
New Zealand Inland Revenue updated its guidance on 9 September 2026 on the application of the Pillar Two GloBE Rules to multinational enterprise (MNE) groups with a constituent entity in New Zealand. The GloBE rules apply to MNE groups with
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OECD: Slovenia extends BEPS MLI to tax treaty with Montenegro
The OECD has published Slovenia’s consolidated MLI position on 15 September 2026. The update adds the 2003 Slovenia-Montenegro tax treaty, concluded with the former Serbia and Montenegro, as a covered agreement and makes corresponding changes
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Argentina adopts crypto reporting framework to combat tax evasion
Argentina has committed to implementing the Crypto-Asset Reporting Framework (CARF) and will begin automatic information exchange on crypto transactions by September 2029, according to an update from the OECD on 14 September 2026. The commitment
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Italy eliminates road tax for millions of vehicles
The Italian government announced it would scrap the annual road tax for 14.5 million cars and motorcycles beginning in 2027. The measure will drain more than EUR 2 billion from state finances at a time when Italy already faces significant budget
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