Kuwait introduces optional advance payment system for multinational groups under DMTT regime
Kuwait’s Ministry of Finance has issued Circular No. (1) of 29 April 2026 introducing an optional Advance Tax Payment Program for multinational enterprise (MNE) groups that fall within the scope of the Multinational Entities Tax Law, Law (Decree)
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Finland: MoF consults corporate tax cut, extended loss carry forward
Finland's Ministry of Finance has initiated a public consultation on significant corporate tax reforms designed to strengthen business competitiveness and stimulate investment. The proposed changes are scheduled to take effect on 1 January
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China issues global minimum tax guidance for Chinese MNEs in Denmark, Ireland, UAE
China's State Taxation Administration (STA) has published comprehensive guidance to help Chinese companies navigate global minimum tax (GMT) rules in Denmark, Ireland, and the United Arab Emirates (UAE) despite not adopting these rules
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Belgium e-filing system now available for 2025 corporate tax returns
Belgium's Federal Public Service (SPF) Finance has launched its Biztax electronic filing platform on 30 April 2026, enabling companies to submit corporate income tax returns for the 2025 income period. Companies with fiscal years ending between
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Brazil rules US LLCs owned by Brazilian residents are privileged tax regimes
Brazil’s tax authority, the Federal Revenue Service (RFB) has determined that US Limited Liability Companies owned by Brazilian tax residents qualify as privileged tax regimes, triggering automatic annual taxation requirements. The decision came
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Malaysia issues new exchange rate rules for sales and service tax invoicing
Malaysia’s Royal Malaysian Customs Department (RMCD) has issued Public Ruling No. 1/2026 (PR 1/2026) addressing the foreign currency exchange rate applicable for sales tax and service tax compliance. Effective 31 March 2026, it mandates that
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Poland: MoF consults on KSeF 2.0 e-invoicing event model
Poland's Ministry of Finance has opened a public consultation on proposed changes to its national e-invoicing platform, KSeF 2.0, focusing on how invoice-related business events and data changes should be handled and synchronised. The
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OECD: Global Forum introduces new programme for cross-border tax claim recovery assistance
The OECD has announced the launch of a new Cross-Border Assistance in the Recovery of Tax Claims (CBAR) Accelerator Programme, in partnership with the Belgium Federal Public Service Finance, on 28 April 2026. The programme aims to support
See MoreBelgium opens tax-on-web portal for 2026 personal income tax returns
Belgium's Federal Public Service (SPF) Finance has launched its Tax-on-web e-service on 28 April 2026, enabling taxpayers and tax professionals to file personal income tax returns for the 2026 assessment year covering 2025 income. Taxpayers have
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European Commission urges Spain to address discriminatory tax treatment of non-resident workers residing in the country
The European Commission has issued a reasoned opinion urging Spain to end the discriminatory taxation of non-resident taxpayers who work and habitually reside in the country, as outlined in its April 2026 infringements package published on 28 April
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Poland to update VAT rules under EU Digital Age DirectiveÂ
Poland is preparing major amendments to its VAT legislation to comply with EU Directive 2025/516, which modernises tax rules for digital commerce. The changes, managed under project UC147, aim to resolve practical issues that have emerged since
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Australia: ATO reminds taxable not-for-profits of upcoming income tax return lodgment deadline
The Australian Taxation Office (ATO) has reminded taxpayers that the tax return due date for taxable not-for-profit organisations is 15 May 2026, relating to the 2024–25 income year ending 30 June 2025. This announcement was made on 24 April
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OECD releases peer review reports on tax transparency for eight jurisdictions
The OECD has published new peer review reports on transparency and exchange of information on request for tax purposes covering Belize, Cambodia, El Salvador, Gabon, Guinea, Montserrat, Niue, and Vanuatu. This announcement was made on 29 April
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Hungary referred to EU Court over contested retail tax regime on foreign retailers
The European Commission announced on 28 April 2026 that it has decided to refer Hungary to the Court of Justice of the European Union for failing to bring its retail tax regime in line with the freedom of establishment guaranteed by Articles 49 and
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Ireland: Revenue updates ILP tax guidance under Finance Act 2025
Irish Revenue has issued eBrief No. 87/2026 on 29 April 2026, providing updated guidance on the tax treatment of Investment Limited Partnerships (ILPs). The update is set out in the newly created Tax and Duty Manual (TDM) Part 27-01a-04. ILPs are
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France expands list of CbC reporting partner jurisdictions
France has published a Ministerial Order on 24 April 2026, published in Official Journal No. 0099 of 26 April 2026, updating the list of jurisdictions that meet the conditions for exemption from local filing under its country-by-country (CbC)
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Serbia sets 2026 arm’s length interest rates for related party loans
Serbia's Ministry of Finance has introduced new interest rates for related party loans in 2026, with the rulebook set to take effect on 2 May 2026 following its publication in the Official Gazette on 24 April 2026. The regulations establish arm's
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El Salvador eliminates tax on non-resident stock market returns
El Salvador has eliminated a 3% withholding tax on returns earned by foreign investors in its stock market, marking a significant policy shift to attract international capital and boost economic growth. Legislative Decree No. 544, approved on 9
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