Qatar: GTA publishes six Pillar Two decisions establishing minimum tax compliance framework
Qatar published six General Tax Authority (GTA) decisions in Issue 14 of the Official Gazette on 27 August 2026, setting out rules for implementing the Pillar Two global minimum tax framework. A primary focus is the Ministry of Foreign Affairs'
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Bosnia and Herzegovina: Federation permits employers to pay tax-free monthly assistance through January 2027
The Federation of Bosnia and Herzegovina (FBiH) has amended the Rulebook on the Application of the Law on Personal Income Tax to allow employers to grant employees a monthly, tax-exempt financial assistance payment of up to BAM 300, available until
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UAE: FTA sets input VAT verification requirements from October
The UAE Federal Tax Authority has issued Decision No. 13 of 2026 on 22 July 2026, establishing due diligence requirements for Taxable Persons seeking to deduct Input Tax. The Decision applies to the verification of the validity and integrity of
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Lithuania proposes framework for assessing R&D activities under corporate tax incentives
Lithuania has proposed amendments to the Law on Corporate Income Tax that would establish a legal framework for assessing whether activities qualify as research and experimental development works (R&D) for the purposes of applying corporate
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Switzerland updates list of jurisdictions for automatic exchange of financial information
The State Secretariat for International Finance (SIF) has updated Switzerland's list of jurisdictions for the automatic exchange of financial account information, reclassifying Trinidad and Tobago as a reciprocal jurisdiction, according to a notice
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Thailand extends reduced VAT rate until September 2027
Thailand has extended its reduced Value-Added Tax (VAT) rate of 6.3% for another year, from 1 October 2026 to 30 September 2027. Including the 0.7% local government allocation, the effective VAT rate remains 7% on sales of goods, provision of
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Dominican Republic: DGII expands mandatory electronic invoicing
The Dominican Republic’s General Directorate of Internal Taxes (DGII) has announced, on 26 August 2026, that taxpayers classified as Large Local and Medium must exclusively issue electronic invoices using sequences of electronic tax receipts
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Ireland: Revenue issues new guidance on crypto-asset reporting
Irish Revenue has published eBrief No. 121/26 on 24 August 2026, introducing Tax and Duty Manual Part 38-03-38 - Guidance on reporting obligations of Reporting Crypto-Asset Service Providers. The newly created guidance explains how the reporting
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Lithuania proposes 200% corporate tax deductions for investments in select advanced technologies
Lithuania is proposing a 200% tax deduction for companies investing in certain advanced technologies under draft amendments to the Law on Corporate Profit Tax published on 25 August 2026. The proposal would allow entities implementing investment
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Saudi Arabia: ZATCA sets out tax, customs rules for SEZs
Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) has issued a new guide outlining the tax and customs treatment for businesses operating in the country’s four Special Economic Zones (SEZs), along with the compliance requirements
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Taiwan announces opening of provisional tax filing window for 2026 tax year
The Northern Region National Taxation Bureau of the Ministry of Finance announced on 25 August 2026 that profit-making enterprises using the calendar year as their accounting year must file provisional income tax returns for the 2026 fiscal year
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US: IRS retires FIRE system, requires transition to IRIS before 2027 tax season
The US Internal Revenue Service (IRS), in a release on 24 August 2026, has reminded information return filers who currently use the Filing Information Returns Electronically (FIRE) system to prepare now for the system’s retirement and transition
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Croatia proposes VAT overhaul to implement EU Digital Age directive
The Croatian Ministry of Finance has issued draft legislation proposing amendments to the VAT Act to partially implement Council Directive (EU) 2025/516, known as VAT in the Digital Age (ViDA), and align Croatia’s VAT framework with EU
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Namibia to increase MSD contribution ceiling for maternity, sick, death benefits from September 2026
The Social Security Commission (SSC) of Namibia released a public notice on 7 August 2026 that outlines a progressive plan to increase the contribution ceiling for the Maternity Leave, Sick Leave, and Death Benefit Fund (MSD). While the
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US: Treasury, IRS propose regulations to reshape CFC income inclusion rules among US shareholders
The US Treasury and the IRS have proposed regulations (REG-115646-25) establishing rules for allocating a controlled foreign corporation’s (CFC) subpart F income, tested income, and tested loss among US shareholders based on their respective
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Argentina extends individual and undivided estates income tax filing, advance payment deadlines
Argentina’s tax authority (ARCA) announced, on 25 August 2026, that it has extended the deadline for filing income tax returns for individuals and undivided estates until 22 September 2026. This extension was implemented through General
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US: IRS urges foreign filers to register for TCC ahead of 2027 filing season
The US Internal Revenue Service (IRS) has released Issue No. 2026-08, urging eligible foreign filers to register for a Foreign Filer Transmitter Control Code (TCC) ahead of the 2027 filing season on 19 August 2026. The registration provides
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UAE updates requirements for filing Pillar Two information return
The UAE Ministry of Finance has issued Ministerial Decision No. 133 of 2026 setting out the entities required to file the Pillar Two Information Return under Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax on Multinational
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