Brazil: RFB strengthens Sintonia program through updated compliance standards
Brazil’s tax authority, the Federal Revenue Service (RFB), announced on 28 August 2026 that it amended its Tax Compliance Incentive Program through Normative Instruction RFB No. 2,339, issued on 21 August 2026. This revision updates Normative
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Thailand: DBD tightens documentation rules for foreign co-investors, signatories
Thailand’s Department of Business Development (DBD) requires partnerships and limited companies involving foreign investors or foreign authorised directors to provide financial evidence when registering certain new entities or amendments, under
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Taiwan clarifies loss offset rules for multiple real estate transactions
Taiwan’s Fengyuan Branch of the National Taxation Bureau of the Central Area, Ministry of Finance, has clarified how profit-seeking enterprises should calculate and offset gains and losses when selling multiple properties subject to the Income Tax
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Sweden proposes tax exemption for employee skills support benefits
Sweden's Ministry of Finance has submitted a government referral (Lagrådsremiss) proposing to exempt competence support benefits (förmån av kompetensstöd) from income tax, in a move aimed at removing legal uncertainty that has discouraged
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Angola: AGT sets deadline for provisional industrial tax payment
Angola’s General Tax Administration (AGT) announced on 27 August 2026 that the deadline for the settlement and provisional payment of Industrial Tax for the 2026 fiscal year, for taxpayers under the general regime, ends on 31 August 2026. The
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Taiwan clarifies tax rules for medical aesthetic clinics
Taiwan's Northern Area National Taxation Bureau, Ministry of Finance, said that as public interest in body management and aesthetic appearance has grown in recent years, various slimming and beauty treatments, such as picosecond laser procedures, as
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Hungary moves prescription medicines to 0% VAT from September 2026
Hungary has gazetted Act XL of 2026 amending the Value Added Tax Act (Act CXXVII of 2007) on 13 August 2026. The amendments reclassify prescription-only human medicines and officially compounded preparations (magistral formulas) from Annex 3. The
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Singapore: IRAS issues property gains tax ruling
The Inland Revenue Authority of Singapore (IRAS) has ruled that gains made by a Singapore-incorporated company from the sale of certain long-term investment properties are capital in nature and therefore not income subject to tax under Section 10(1)
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UAE issues Pillar Two QDMTT guidance on scope, registration, excluded entities
The UAE Federal Tax Authority (FTA) has issued two guides dated 26 August 2026 providing administrative and technical guidance on the Qualified Domestic Minimum Top-up Tax (QDMTT) Legislation. The guidance covers how multinational enterprise
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Russia: FTS clarifies Pillar Two corporate tax rules for MNE groups
Russia has introduced special rules for calculating corporate income tax for members of international groups of companies, with the clarifications published by the Federal Tax Service (FTS) in Tax Policy and Practice, No. 8/2026, on 18 August
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Ireland: Revenue updates guidance on Pillar Two effective tax rate
Irish Revenue has published eBrief No. 125/26 on 28 August 2026, updating Tax and Duty Manual Part 04A-01-02, which provides guidance on the operation of the Pillar Two rules on the Global Minimum Level of Taxation for Multinational Enterprise
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Poland proposes higher corporate tax rates in 2027 draft budget
Poland’s government has approved a draft 2027 budget on 28 August 2026 with projected total tax revenues of PLN 622.4 billion for 2027, representing a PLN 57.8 billion increase over 2026's expected performance. The budget plan, prepared under the
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Portugal extends deadline for export certificate delivery amid system delays
Portugal has extended the deadline for delivering Export Certificates of Proof (CCE) to suppliers for VAT-exempt transactions, following technical difficulties that delayed certificate issuance. The measure, set out in Order No. 104/2026-XXV, was
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Dominican Republic issues practical guide on tax treatment of doubtful, uncollectible accounts
The Dominican Republic's Directorate General of Internal Revenue (DGII) has published a practical guide setting out how taxpayers should identify, justify, calculate and deduct doubtful or uncollectible accounts for Income Tax (ISR) purposes. The
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Ireland: Revenue clarifies Section 110 transfer pricing, profit participating note rules
Ireland Revenue has clarified the application of Section 110 of the Taxes Consolidation Act (TCA) 1997, including Transfer Pricing, arm's length requirements and restrictions on profit participating notes (PPNs), in eBrief 120/2026 published on 21
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Vietnam tightens beneficial ownership rules under new business registration decree
Vietnam has amended its business registration regime through Decree No. 296/2026/ND-CP, issued by the Government on 23 July 2026, introducing a strict three-tier hierarchy for identifying ultimate beneficial owners (UBOs) alongside a wider set of
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Australia: ATO warns tax professionals of rising cyber threats
The Australian Taxation Office (ATO) has published a notice on 27 August 2026, reminding tax professionals of the importance of protecting their practices against cyber threats. Tax professionals are being targeted by cyber criminals, primarily
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Chile: SII opens payment options for unpaid 2020–2021 solidarity loans
Chile’s tax authority (SII) has launched a new repayment pathway, on 25 August 2026, for taxpayers with outstanding Solidarity Loan instalments. Beginning 14 September, eligible individuals can request a payment voucher through sii.cl, followed by
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