Brazil: Senate approves REDATA tax incentives for data centre investment
Brazil’s Federal Senate has approved Bill No. 278/2026, establishing the Special Tax Regime for Data Centre Services (REDATA), a specialised tax incentive program designed to expand Brazil's digital infrastructure. The initiative seeks to
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Bolivia: SIN eliminates hotel additional information reporting burden
Bolivia's National Tax Service (SIN) announced on 4 September 2026 that it eliminated a formal reporting requirement for the hotel and lodging sector, removing a recurring administrative obligation that businesses have faced since 2020. The change
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Pakistan: FBR amends income tax return form for tax year 2026
Pakistan’s Federal Board of Revenue (FBR) has amended the income tax return form for tax year 2026 through SRO 1495(I)/2026 issued on 3 September 2026, introducing four new parts before the statutory filing deadline. The notification amends the
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Hong Kong: IRD overhauls e-tax system after ombudsman investigation into failed submissions
Hong Kong’s Inland Revenue Department has responded to an Ombudsman investigation released on 31 August 2026 regarding unsuccessful delivery of electronic tax returns. The report examined technical glitches that prevented members of the public
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Portugal extends Pillar Two Modelo 62 filing deadline for 2025 tax year
Portugal’s Secretary of State for Fiscal Affairs has extended the deadline for entities subject to the Global Minimum Tax Regime to file the Modelo 62 Registration Declaration for the 2025 tax year. The three-month extension was announced under
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Chile: SII clarifies OIT and tax basis rules for foreign foundation restructuring
Chile’s tax administration, the Servicio de Impuestos Internos (SII), has clarified the Chilean tax consequences of a proposed restructuring involving a Panamanian foundation and its underlying foreign investments. In Ruling No. 2191 of 2026,
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Iceland proposes changes to vehicle kilometre tax from 2027
Iceland’s Ministry of Finance and Economic Affairs issued a legislative proposal on 2 September 2026 to amend the existing law on the vehicle kilometre tax (Law no. 100/2025), which has been in effect since 1 January 2026. A public consultation
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US: IRS urges taxpayers, businesses to safeguard financial records
The US Internal Revenue Service (IRS) has issued guidance during National Preparedness Month encouraging taxpayers to protect essential tax and financial records before emergencies occur on 3 September 2026. According to Frank J. Bisignano, IRS
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New Zealand proposes updated tax rules for payments to nonresident software providers
New Zealand’s Inland Revenue has opened a consultation on 2 September 2026 on Exposure Draft No. PUB00266, which proposes replacing Interpretation Guideline No. IG0007 on the income taxation of payments to nonresident software suppliers. The
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Italy confirms single economic zone tax credit for pre-notification leased equipment
The Italian Revenue Agency announced the issuance of Response no. 169 on 3 September 2026, in which it ruled that companies operating within the Single Economic Zone (ZES Unica) can claim the regional tax credit for equipment leased in 2026 even
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Taiwan clarifies invoice rules when penalty offsets reduce project payments
The Taipei National Taxation Bureau of the Ministry of Finance issued a guidance on 4 September 2026 clarifying how businesses must handle invoicing when late-completion penalties offset outstanding project balances. The ruling clarifies that
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Ghana: President enacts major tax, VAT, customs reforms
The Ghanaian President has signed 10 legislative bills into law, including several measures relating to taxation on 26 August 2026. The key legislative acts are summarised below: Excise Act, 2026: This Act consolidates excise duty regulations
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Belgium: MoF clarifies treaty coverage of Japan’s 4% corporate defence tax
The Belgian Ministry of Finance confirmed that Japan’s 4% special corporate tax on defence, effective from 1 April 2026, falls within the scope of the Belgium–Japan Income Tax Treaty (2016). It was clarified in Circular 2026/C/80 published on 2
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UAE: FTA announces deadline for corporate returns, payment
The UAE’s tax authority, the Federal Tax Authority (FTA), in an announcement on 2 September 2026, has called on all taxable persons to file Corporate Tax returns and remit payment within nine months following the end of their tax period. Exempt
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Germany: Federal Cabinet unveils draft 2027 income tax reform, splits trade tax revenue for data centre companies
Germany’s Ministry of Finance has published the Draft Income Tax Reform Act 2027 (Einkommensteuerreformgesetz 2027), which was approved by the Federal Cabinet on 2 September 2026. The draft outlines a proposal from the German Federal Ministry
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Ethiopia introduces electronic invoicing directive
Ethiopia has issued the Electronic Invoicing System Administration Directive No. 1142/2026, establishing rules for electronic invoicing and the approval and operation of invoicing systems. Issued by the Minister of the Ministry of Revenues, Aynalem
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Singapore: IRAS updates GST ACAP guidance
The Inland Revenue Authority of Singapore (IRAS) has published two updated e-Tax guides on the GST Assistance Compliance Assurance Programme (ACAP), including revised guidance for businesses renewing their ACAP status and those applying for ACAP for
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UAE: FTA clarifies VAT rules for concerned goods
The UAE Federal Tax Authority (FTA) has issued VAT Public Clarification VATP045 – Concerned Goods – Tax Invoices and Input Tax Recovery on 26 August 2026, setting out the VAT treatment for Concerned Goods imported into the UAE on or before 31
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