Belgium raises VAT rates on pesticides, accommodations
The Belgian Council of Ministers approved a Royal Decree on 13 February 2026 introducing higher VAT rates for specific goods and services. The changes target pesticides, plant protection products, furnished accommodations, and camping facilities.
See MoreAustralia: ATO updates monthly foreign exchange rates for the 2025–26 income year
The Australian Taxation Office (ATO) has updated its foreign exchange rate guidance, which includes Monthly exchange rates for 1 July 2025 to 30 June 2026, and monthly rates for October, November, and December 2025, and January 2026. As per the
See MoreSlovenia specifies minimum tax directive reporting obligations
Slovenia’s Ministry of Finance has published a notice on 6 February 2026 outlining the principal reporting obligations under the Minimum Taxation Directive (2022/2523). A person liable for minimum tax under the Minimum Tax Act (Official Gazette
See MoreUAE exempts non-commercial sports entities from corporate tax
The UAE’s Ministry of Finance (MoF) has announced the issuance of Cabinet Decision No. (1) of 2026 on Exempting Certain Sports Entities from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and
See MoreIreland: Revenue extends 2025 Form 11, CAT ROS filing deadline
Ireland’s tax authority (Revenue) issued eBrief No. 034/26 on 16 February 2026, extending the filing and payment deadlines for certain self-assessment Income Tax and Capital Acquisitions Tax (CAT) obligations for 2025. For self-assessment
See MoreFinland: Government proposes side-by-side package implementation under Pillar 2 amendmentsÂ
Finland’s government submitted a new law proposal (HE 6/2026) to parliament on 12 February 2026, which supplements the earlier proposal HE 196/2025, introducing further amendments to the Law on Minimum Tax by Large Groups, which implements the
See MoreUN: Meeting of Committee to Discuss Framework Convention on International Tax Cooperation
The intergovernmental negotiating committee (INC) met in February 2026 to continue discussions on the UN Framework Convention on International Tax Cooperation and the two early Protocols on taxation of cross-border services and tax dispute
See MoreWTO: Meeting of Ministers to Discuss Reform
On 11 February 2026 the director-general of the World Trade Organization (WTO) indicated that the WTO ministerial meeting in Cameroon in March 2026 will aim to make progress in reforming the organisation. The director-general has emphasised that the
See MoreArgentina: ARCA introduces monthly electronic settlement to streamline VAT, income tax compliance
Argentina's tax authority (ARCA) introduced new electronic invoicing requirements and a monthly settlement system through General Resolution 5824/26 to simplify tax compliance for businesses and individuals on 13 February 2026. Financial
See MorePoland enhances KSeF system with new authentication options, updates manual
Poland has modernised its National e-Invoice System (KSeF) through two major developments: expanded login capabilities launched on 14 February 2026, and a comprehensive manual update for KSeF 2.0. Streamlined access through multiple
See MoreJ5 warns OTC crypto desks and processors enable tax evasion, money laundering
The Joint Chiefs of Global Tax Enforcement (J5) published two law enforcement advisories on 11 February 2026 that detail how over-the-counter (OTC) cryptocurrency trading desks and cryptocurrency payment processors may be used to obfuscate and move
See MoreTaiwan: Tax bureau clarifies input tax credit rules for mixed business operations
Taiwan’s Northern Region National Taxation Bureau announced on 13 February 2025 that businesses selling both taxable and tax-exempt goods must follow specific regulations when claiming input tax credits on fixed assets like factory buildings and
See MoreTaiwan: Tax bureau clarifies contract penalties taxation, late interest exemption
The Central Taiwan National Taxation Bureau has clarified, on 13 February 2026, that breach of contract penalties and late payment interest receive different tax treatments. Penalties collected for contract breaches are subject to business tax
See MoreCanada consults domestic content requirements for clean technology, electricity investment tax credits
Canada’s Department of Finance, in a news release on 13 February 2026 ,announced that it launched consultations on the possibility of introducing a domestic content requirement under the Clean Technology and Clean Electricity investment tax
See MoreBrazil: Tax authority announces deadline for property declaration under lower rates
Brazil's Federal Revenue Service (RFB) issued an alert on 13 February 2026, reminding taxpayers of the approaching deadline to enrol in the Special Regime for Updating and Regularising Assets under the Update modality (Rearp Update). The
See MoreUS issues new tax rules to limit Chinese clean energy components
The US Treasury Department released interim guidelines on 12 February 2026 addressing how companies can qualify for clean energy tax credits while restricting reliance on Chinese-made equipment under President Donald Trump's tax legislation. The
See MoreTaiwan: Tax bureau clarifies sole proprietors on invoice rules during change of responsible personÂ
The Northern Taiwan National Taxation Bureau of the Ministry of Finance has clarified on 13 February 2026 that sole proprietorships that change in the responsible person may trigger business tax obligations if inventory and fixed assets are
See MoreFrance updates monetary 2026 erosion coefficients for taxes on buildable land sales
France’s tax authority (RFPI) announced on 11 February 2026 an update to the monetary erosion coefficients relevant to taxes on the sale of undeveloped land that has become buildable. Under Articles 1529 and 1605 nonies of the General Tax Code
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