Argentina: ARCA extends tax return deadline for individuals
Argentina’s tax authority, Customs Revenue and Control Agency (ARCA), announced an extension for individual income tax filings on 21 September 2026 under General Resolution No. 5898/2026, which was published in the Official Gazette on 18
See MoreUS: Kansas Republican introduces amendments to international tax system, proposes BEAT, NCTI and FDDEI changes
Rep. Ron Estes of Kansas introduced the U.S. Innovation and Global Competitiveness Act of 2026 on 17 September 2026. The bill aims to modify how the US taxes multinational companies while maintaining anti-profit-shifting measures. The proposal
See MoreOECD expands INNOTAX portal to cover both expenditure, income-based R&D tax incentives
The Organisation for Economic Co-operation and Development (OECD) announced in September 2026 the launch of an updated version of its INNOTAX portal, a comprehensive database tracking tax incentives for research and development across more than 50
See MoreEU advisory commission rules UK wind farms primarily taxable in the UK
An advisory commission under the EU Arbitration Convention has issued its final opinion on a long-running tax dispute between Denmark and the UK over two Ørsted offshore wind farms. The Danish Tax Agency and UK Revenue and Customs notified Ørsted
See MorePoland: Sejm approves temporary windfall tax on liquid fuel companies
The Polish Sejm, the lower house of parliament, approved a government bill on 18 September 2026 introducing a temporary windfall tax, or excess profits tax, on companies operating in the liquid fuels sector. As per previous reports, Poland
See MoreCyprus targets tax compliance with stricter enforcement, digital upgrades in 2027 state budgetÂ
The Cyprus Council of Ministers approved the Budget Bill for the year 2027 and the Medium-Term Fiscal Framework (MTFF) 2027-2029 on 16 September 2026. The bill details a strategic shift in government spending, highlighting increased allocations for
See MoreFinland: Government proposes lower corporate tax rate, longer loss carry-forward period from 2027
Finland's government announced, on 17 September 2026, that it proposed two significant changes to corporate taxation, effective from 2027. The alterations target both the tax rate structure and loss carry-forward provisions for businesses. Lower
See MoreBulgaria proposes convention update for Pillar Two taxes
The Bulgarian National Assembly on 1 September 2026 accepted for consideration Bill No. 52-602-02-16, which would amend the law ratifying the Convention on Mutual Administrative Assistance in Tax Matters, as amended by the 2010 protocol. The
See MoreSwitzerland updates MCAA-CbC jurisdiction list
The Swiss Official Gazette had published Decision No. RO 2026 473 on 16 September, updating the list of jurisdictions covered by the Multilateral Competent Authority Agreement (MCAA) on the exchange of Country-by-Country Reports. The decision had
See MoreCJEU clarifies tax treaty treatment of non-resident investment funds
The Court of Justice of the European Union (CJEU) issued the judgment on 17 September 2026 in Case C-139/25, concerning the taxation in Spain of dividends received by Ishares Europe ETF, a United States-based collective investment
See MoreGermany: Restaurant VAT relief fails to cut menu prices
Germany's restaurant sector received a EUR 4 billion tax reduction at the start of 2026 when the government permanently lowered value-added tax on restaurant meals from 19% to 7%. A study by WMP Consult, ordered by the Food, Beverages and
See MoreFinland: MoF consults on narrower exemption for indirect real estate transfers
Finland’s Ministry of Finance has initiated a public consultation on a draft proposal to amend Section 10 of the Income Tax Act as of 14 September 2026. This legislative change focuses on the taxation of indirect real estate transfers,
See MorePoland: MoF postpones KSeF penalties until end of 2027
Poland’s Ministry of Finance (MoF) has decided to postpone the imposition of penalties for incorrect use of the National e-Invoice System (KSeF) until 31 December 2027, extending the deferral by one year. The decision, announced on 16 September
See MoreUS enacts disaster tax relief for casualty, wildfire losses
US President Donald Trump signed H.R. 5366, the Doug LaMalfa Federal Disaster Tax Relief Certainty Act, on 11 September 2026. The Senate and House both passed the measure with overwhelming bipartisan support. The Doug LaMalfa Federal Disaster Tax
See MoreArgentina clarifies RIMI eligibility, investment requirements
Argentina’s Revenue and Customs Control Agency (ARCA) has published new FAQs clarifying how taxpayers can qualify for benefits under the Medium-Scale Investment Incentive Regime (RIMI). The guidance, published on 17 September 2026, confirmed
See MoreKorea (Rep.) extends fuel tax cuts through November 2026
Korea (Rep.) will extend its fuel-tax cuts for another two months through the end of November 2026, the Ministry of Finance said on 18 September 2026. The existing tax reductions of 15% on gasoline and 25% on diesel and butane will remain in
See MoreGermany cuts fuel taxes to address record-high prices
Germany's government announced a fuel tax cut on 18 September 2026 to help motorists and businesses struggling with soaring energy costs. The energy tax on gasoline and diesel will drop by EUR 0.14 per litre, reducing total costs by approximately
See MoreCyprus extends fuel tax reduction to November 2026
The Cyprus Council of Ministers approved a proposal from the Ministry of Finance on 10 September 2026 to extend the reduction in Special Consumption Tax (SCT) rates on motor fuels until 30 November 2026. The reduction, which was due to expire on 17
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