Vietnam: National Assembly passes two-year income tax relief for individuals, enterprises
Vietnam's National Assembly has adopted a resolution cutting personal income tax and corporate income tax by 30% for eligible individuals and enterprises during the 2026 and 2027 tax periods. The 16th National Assembly passed Resolution No.
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Taiwan clarifies gift tax exclusion rules for charitable and religious donations
Taiwan's National Taxation Bureau of Kaohsiung, operating under the Ministry of Finance, has stated that property donated by individuals to educational, cultural, public welfare, charitable, religious organisations and ancestral worship associations
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Taiwan outlines instalment rules for tax debts
Taiwan’s National Taxation Bureau of Taipei has reminded taxpayers that those facing administrative enforcement over unpaid taxes may apply for instalment payments if they are unable to pay the full amount due. The measure applies to overdue
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Austria extends temporary fuel tax relief
Austria’s Federal Minister of Economy, Energy and Tourism announced on 31 August 2026 that the temporary reduction of the mineral oil tax on petrol and diesel fuel will be extended until 30 September 2026. The mineral oil tax will remain
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Zimbabwe ratifies multilateral tax convention
Zimbabwe has formally deposited its instrument of ratification for the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol, according to an update released by the Organisation for
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Montenegro enacts BEPS multilateral instrument
Montenegro enacted the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) on 1 September 2026. The convention will modify covered tax agreements where the required conditions for its
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Singapore: IRAS clarifies tax treatment of foreign trust distributions
The Inland Revenue Authority of Singapore (IRAS) has ruled that certain tax deferred distributions received by a Singapore tax-resident company from a foreign property trust will not be subject to Singapore income tax, provided the distributions do
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China: STA updates tax rules for foreign individuals dividend income
China’s Ministry of Finance and State Taxation Administration released Announcement No. 27 on 1 September 2026, revising how foreign individuals are taxed on dividends and bonuses received from foreign-invested enterprises operating in
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China: STA clarifies input tax deduction rules for non-taxable transactions
China’s Ministry of Finance and State Taxation Administration released Announcement No. 25 of 2026 on 27 August 2026, effective 1 September 2026, establishing definitive guidance on input tax deduction eligibility under the Value-Added Tax Law of
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Brazil publishes 2026 rural land tax guidance
Brazil’s tax authority, the Federal Revenue Service (RFB) has published its 2026 Questions and Answers guide on the Rural Land Tax (ITR), prepared by the General Coordination of Taxation (Cosit) on 1 September 2026. This 2026 technical manual
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Colombia extends suspension of tax, customs, foreign exchange deadlines in earthquake‑hit regions
The Colombian Tax and Customs Administration Dirección Nacional de Impuestos y Aduanas (DIAN) issued a Resolution No. 012660 on 27 August 2026, extending the suspension of administrative deadlines for tax, customs and foreign exchange proceedings
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Angola introduces new beneficial ownership reporting regime
Angola published Law No. 7/26 in the Official Gazette on 19 August 2026, introducing a new beneficial ownership information reporting regime. The legislation mandates the creation of a Central Register of Beneficial Ownership (CRBE) to enhance
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Italy confirms tax exemption for business transferees after failed restructuring
The Italian Revenue Agency clarified on 1 September 2026 that a business transferee retains full tax exemption even after a restructuring agreement fails due to the transferor's breach of contract. The ruling, contained in Legal Advice No. 9 of 1
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Argentina: ARCA extends 2025 individual income tax return deadline
Argentina’s tax authority (ARCA) has decided to extend again the deadlines for individuals and undivided estates to file and pay 2025 income tax and make the first 2026 income tax advance payment. The extensions were introduced to facilitate
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Chile: SII tightens oversight of influencer income with new filing requirement
Chile's Internal Revenue Service (SII) announced on 1 September 2026 imposed a fresh reporting mandate targeting digital platform intermediaries, requiring them to submit detailed information about influencer earnings starting with the 2027 tax
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Poland proposes CIT hike to fund energy-intensive industry support
Poland's government has advanced a draft legislative proposal (Draft Act UD459) to support energy-intensive industries facing global competition disadvantages because electricity costs are nearly double those in competing regions. Draft Act UD459
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Brazil: RFB sets September deadline for simplified national, consumption tax choices
Brazil’s tax authority, the Federal Revenue Service (RFB) announced on 1 September 2026 that small and micro-enterprises face a critical decision window through 30 September 2026. Companies must finalise their position on the Simplified
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Malaysia: IRBM raises e-invoice exemption threshold to MYR 3 million
The Inland Revenue Board of Malaysia (IRBM) has published the e-Invoice Guideline Version 4.8 on 30 August 2026. This version introduces crucial updates and clarifications regarding the implementation timeline, exemption thresholds, and group-level
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