Greece extends mandatory e-invoicing deadline for large enterprises
Greece’s Ministry of National Economy & Finance and the Independent Authority for Public Revenue (AADE), on 17 February 2026, have extended the deadlines for the implementation of mandatory electronic invoicing for large enterprises included
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US releases further interim guidance on corporate alternative minimum tax implementation
The Internal Revenue Service (IRS) released Notice 2026-7 on 18 February 2026, setting out further interim guidance on the application of the Corporate Alternative Minimum Tax. The notice is scheduled for publication in the Internal Revenue Bulletin
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Botswana: 2026-27 FY budget proposes increased corporate tax rates, VAT reforms
Botswana’s Ministry of Finance presented its budget proposals for the 2026-2027 Financial Year (FY) to the National Assembly on 9 February 2026 . Amendments include changes to corporate taxation, VAT and personal taxation. The key tax-related
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Saudi Arabia: ZATCA consults economic substance rules for SEZs
The Saudi Zakat, Tax and Customs Authority (ZATCA) has launched a public consultation on draft economic substance requirements for investors in Saudi Arabia’s special economic zones (SEZs), the authority announced on 18 February 2026. The draft
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Chile: SII clarifies tax credit claim for foreign taxes paid
Chile's tax authority (SII) issued Letter Ruling No. 286 on 4 February 2026, clarifying the conditions under which taxpayers may claim a credit for foreign taxes paid. The ruling responds to a taxpayer request seeking both a foreign tax credit where
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New Zealand consults tax framework for off-market share cancellations
New Zealand's Inland Revenue has released a draft Operational Statement for public consultation addressing the bright line tests used to classify off-market share cancellations as either taxable dividends or non-taxable capital returns. This
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Netherlands consults proposed reforms to expat taxation, cross-border director tax relief
The Netherlands initiated a public consultation on draft legislation to amend expat taxation, share acquisition price rules after emigration, and unilateral double taxation relief for directors and supervisory board members. The consultation runs
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Bosnia and Herzegovina updates individual income tax rules
The Federation of Bosnia and Herzegovina has published amendments to its Rulebook on the Implementation of the Income Tax Law. The changes appear in Official Gazette No. 12/26 on 13 February 2026. The update adds a new provision to Article 10,
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Turkey extends Q4 2025 advance tax deadlines in areas impacted by earthquakes
The Turkish Revenue Administration has extended the filing and payment deadlines for fourth-quarter 2025 income and corporate provisional tax returns, as announced in Circular VUK-197/2026-3 on 16 February 2026. The new deadline for affected
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Germany publishes draft permanent establishment guidelines
The German Federal Ministry of Finance has released a draft of its revised guidelines on permanent establishments (PEs) in domestic and international tax law. These guidelines are intended to replace the previous version issued in December
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UAE: MoF introduces unified legal framework for tax information exchange on request
The UAE Ministry of Finance issued Cabinet Decision No. 209 of 2025 on Exchange of Information upon Request for Tax Purposes on 10 February 2026. The decision establishes a unified legislative framework for the consistent application of the Exchange
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South Africa: SARS outlines qualifying requirements for Domestic Constituent Entity GloBE Information Return
The South African Revenue Service (SARS) released the Business Requirement Specification (BRS) for the Global Anti-Base Erosion (GloBE) programme on its Global Minimum Tax webpage on 13 February 2026. This Business Requirement Specification
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Canada joins multilateral agreement on GloBE information exchange (GIR MCAA)
The OECD has reported that Canada signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 6 February 2025. The agreement is designed to enable the automatic exchange of GloBE Information Returns
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EU: Turks and Caicos Islands and Vietnam non-cooperative, delists Fiji, Samoa, and Trinidad and Tobago
The EU Economic and Financial Affairs Council revised its list of non-cooperative tax jurisdictions on 10 October 2025, adding the Turks and Caicos Islands and Vietnam and removing Fiji, Samoa, and Trinidad and Tobago. Below is the official press
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Slovenia gazettes Pillar 2 top-up tax return regulations
Slovenia published regulations governing the top-up tax return and the domestic top-up tax return in its Official Gazette on 13 February 2026. The measures form the country’s implementation of the global minimum tax under Pillar 2. The top-up
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Australia: ATO publishes 2026 supplementary annual GST return
The Australian Taxation Office has published the 2026 Supplementary annual GST return along with its supporting instructions on 16 February 2026. The supplementary annual GST return (SAGR) is an annual reporting requirement for Top 100 and Top
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OECD releases Amount B Pillar One guidance, pricing automation tool
The OECD published new materials on 17 February 2026 to assist with the rollout of Amount B under Pillar One, which provides a simplified transfer pricing framework for baseline marketing and distribution activities. The release includes updated
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UN: Intergovernmental Negotiating Committee Discusses Cross-Border Services Protocol
In February 2026 the intergovernmental negotiating committee (INC) continued discussions on the UN Framework Convention on International Tax Cooperation, looking at the early Protocol on taxation of cross-border services. With increasing
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