Singapore: IRAS updates tax guide on insurer business transfers
The Inland Revenue Authority of Singapore (IRAS) has issued an updated e-Tax Guide on 11 Sep 2026 (Third Edition), setting out the tax treatment for licensed insurers transferring their businesses to one another under section 117 of the Insurance
See MoreSri Lanka IRD reminds taxpayers of August 2026 AIT, WHT, APIT payment deadlines
Sri Lanka’s Inland Revenue Department (IRD) has reminded taxpayers to make tax payments withheld during August 2026 on or before 15 September 2026. The reminder covers Advance Income Tax (AIT), Withholding Tax (WHT) and Advance Personal Income
See MoreNew Zealand: 2026/27 Budget implementation bill proposes R&D tax reforms
New Zealand’s Minister of Revenue has introduced the Taxation (Annual Rates for 2026–27, FBT Simplification, Foreign Investment Funds, and Remedial Measures) Bill into Parliament, proposing changes to tax legislation to implement measures
See MoreSouth Africa: SARS clarifies higher VAT registration thresholds, deregistration rules
South Africa’s South African Revenue Service (SARS) has clarified how the increased VAT registration thresholds will apply from 1 April 2026, confirming that the higher compulsory registration threshold is being used for new registration and
See MoreBosnia and Herzegovina adopts new rules governing issuance of tax certificates by FTA
Bosnia and Herzegovina’s Federal Ministry of Finance has adopted new rules governing the issuance of tax certificates by the Federal Tax Administration (FTA), covering taxpayers’ tax liabilities, registration status and residency. The
See MoreTurkey: Revenue Administration publishes guidance on foreign income exemption
Turkey’s Revenue Administration published a guidance on 7 September 2026 outlining a 20-year income tax exemption for qualifying individuals who establish residency in the country and earn income and earnings derived abroad. The guidance set
See MoreUAE updates VAT framework with new input tax apportionment, cash payment rules
The UAE’s Ministry of Finance announced the issuance of Cabinet Decision No. (149) of 2026 on 8 September 2026, amending certain provisions of the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax (VAT), as part of
See MoreUK: HMRC revises VAT refunds, gives businesses route to revisit rejected claims
The UK HM Revenue & Customs (HMRC), has published Revenue and Customs Brief 8(2026) on 8 September 2026, setting out revised rules for UK VAT refund claims made by non-UK businesses that are members of a VAT group. All non-UK businesses that
See MoreBosnia and Herzegovina sets new rules for tax overpayment refunds, default interest
Bosnia and Herzegovina has introduced rules governing the refund of overpaid public revenues and the calculation of default interest by the Tax Administration of the Federation of Bosnia and Herzegovina (FBiH). The Federal Ministry of Finance
See MoreMexico proposes tighter corporate tax rules, business deductions under 2027 economic package
Mexico’s executive branch has proposed a series of tax changes under its 2027 Economic Package, submitted to the Chamber of Deputies on 8 September 2026. The proposals would amend the Income Tax Law (LISR), Federal Internal Revenue Law (LIF) and
See MoreVietnam: National Assembly approves CIT, PIT reductions for small businesses
Vietnam’s National Assembly approved Resolution No. 43/2026/QH16 on 24 August 2026, providing a 30% reduction in Corporate Income Tax (CIT) and Personal Income Tax (PIT) payable for qualifying taxpayers for the 2026 and 2027 tax
See MoreBelgium updates tax treatment of structural and regular telework
Belgium’s Federal Public Service for Finance (FPS Finance) has issued Circular 2026/C/84 on 9 September 2026, which updates the employer tax treatment of structural and regular telework under Circular 2021/C/20. Circular 2021/C/20 sets out
See MoreOECD updates signatory list for GIR MCAA automatic exchange of GloBE information
The OECD published an updated list of signatories to the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA), including the respective signing dates, on 8 September
See MoreFinland updates list of participating jurisdictions for automatic financial account information exchange
Finland’s tax administration published an updated list of participating jurisdictions for the automatic exchange of financial account information under DAC2, the CRS MCAA, and bilateral automatic exchange agreements on 9 September 2026. The
See MoreUS: IRS issues 2026 clean fuel production tax credit guidance
The US Internal Revenue Service (IRS) announced on 8 September 2026 that it issued Notice 2026-53, providing the 2026 emissions rate table for calculating the clean fuel production credit, along with additional guidance on the credit. Notice
See MoreNamibia: NIPDB investment guide highlights corporate tax measures, transfer pricing, updated tax framework
The Namibia Investment Promotion and Development Board (NIPDB) released the Namibia Investment Guide: Tax Laws in Namibia, Volume 5, on 4 September 2026, detailing the tax laws, compliance framework, and financial regulations governing investors and
See MorePanama: DGI extends transfer pricing report filing deadline for specified taxpayers
Panama’s tax authority (DGI) has published Resolution No. 201-6989 (issued on 2 September 2026) in the Official Gazette on 8 September 2026 extending the deadline for filing the Transfer Pricing Report (Form 930) for taxpayers operating under a
See MoreBelgium hosts webinar clarifying updated BEPS 13 transfer pricing forms filing requirements, CbC reporting
Belgium's tax authorities hosted a webinar attended by over 200 participants to address technical implementation requirements for updated BEPS 13 reporting forms on 7 September 2026. The session covered the country-by-country (CbC) notification
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