Poland enacts windfall tax on energy firms
Poland's President Karol Nawrocki signed a windfall tax bill on 1 October 2026 that targets oil and gas companies. Parliament had already approved the legislation, which aims to recapture profits that energy firms earned from supply disruptions
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Malaysia signs multilateral agreement on GloBE information exchange (GIR MCAA)
Malaysia has signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 16 July 2026, according to an OECD update on 1 October 2026. The GIR MCAA is intended to reduce compliance burdens for
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Brazil: RFB updates CSLL rules with new substance-based tax incentive simplification
The Brazilian Federal Revenue Service (RFB) announced, on 1 October 2026, the publication of Normative Instruction RFB No. 2342 on 15 September 2026. The amendment introduces two main regulatory updates. The first establishes the Globe Simplifying
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France considers 2027 Finance Bill with CIT surcharge, green tax measures
The French government presented the Finance Bill for 2027 to the National Assembly on 1 October 2026 for parliamentary consideration. The proposed 2027 budget aims to address a challenging economic backdrop characterised by a widened deficit of 5.4%
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Ukraine considers 2027 budget with VAT increase to fund war risk insurance
The Ukrainian Parliament is considering the draft Law on the State Budget for 2027, which was submitted on 15 September 2026. The draft sets a deficit limit of UAH 1.67 trillion and includes provisions for a fund to insure Ukrainian businesses
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Singapore updates guidance on transfer pricing treatment of share-based compensation from YA 2026
The Inland Revenue Authority of Singapore (IRAS) updated its Transfer Pricing guidance page on 25 September 2026 with additional guidance on transfer pricing adjustments relating to share-based compensation. The update sets out a revised
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Germany approves temporary fuel tax cut to ease record pump prices
Germany's parliament, comprising the Bundestag and the Bundesrat, on Friday, 25 September 2026, approved a law temporarily reducing fuel taxes on petrol and diesel. The federal government said the measure takes effect on 1 October and remains in
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Greece revises procedures for foreign pensioners
Greece’s Independent Authority for Public Revenue (AADE) had issued Decision A. 1192/2026 on 22 September, 2026, setting out procedures and requirements for foreign pensioners transferring their tax residency to Greece under Article 5B of Law
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Austria extends mineral oil tax reduction through November
Austria’s Federal Council had approved an amendment to the Mineral Oil Tax Act on 29 September 2026, extending the temporary reduction of the mineral oil tax on petrol and diesel through 30 November 2026. The measure allowed Finance Minister
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Lebanon sets inheritance tax procedures under 2026 budget law
Lebanon’s Finance Minister had issued a decision detailing the procedures for implementing inheritance tax provisions introduced under Article 45 of the 2026 General Budget Law. The decision had established practical mechanisms for applying the
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Egypt unveils VAT, tax measures in 2026-27 citizen budget
Egypt’s Ministry of Finance (MoF) had published the 2026/2027 Citizen Budget on 19 September, outlining measures covering income tax, VAT, real estate tax, tax administration and customs. The package had focused on supporting healthcare,
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OECD releases 2025 Model Tax Convention on Income and on Capital
The OECD released the 11th edition of the full version of the “OECD Model Tax Convention on Income and on Capital 2025” on 30 September 2026. The publication sets out the changes introduced in the 2025 update to the OECD Model, which were
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Kuwait updates portal for DMTT registration amendments
Kuwait’s Ministry of Finance (MoF) had updated its tax services portal on 28 September 2026 to allow multinational enterprise (MNE) groups registered for the Domestic Minimum Top-up Tax (DMTT) to review and amend their registration applications.
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Indonesia to raise income tax exemption for low-wage workers
The Indonesian government announced plans to increase the income tax-free threshold for the first time in ten years. Airlangga Hartarto, Coordinating Minister for Economic Affairs, revealed the decision on 1 October 2026 as part of a broader
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The OECD introduced a new capacity-building programme on 22 September 2026 aimed at strengthening judges' expertise in international taxation across Eastern Europe and Central Asia. The initiative emerged from successful judicial training efforts in
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Azerbaijan: Cabinet amends e-commerce VAT rules for non-residents
The Azerbaijan Cabinet has issued Resolution No. 295 of 14 September 2026, amending Resolution No. 387 of 30 October 2023. These updates refine the legal framework governing electronic tax registration, VAT registration, reporting, and payment
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Australia: ATO announces GIC, SIC rates for Q2 2026-27
The Australian Taxation Office (ATO) announced the general interest charge (GIC) rates and shortfall interest charge (SIC) rates for the second quarter of the 2026-27 income year on 4 September 2026. For the quarter commencing on 1 October 2026,
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OECD to consult revisions to intra-group services transfer pricing guidance
The OECD will hold a public consultation meeting on 9 November 2026 to discuss proposed revisions to Chapter VII of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The meeting will focus on feedback
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