Mexico launches 2026 fiscal regularisation programme
The Tax Administration Service (SAT) of Mexico has announced on 22 January 2026 the implementation of the Fiscal Regularisation Programme 2026, targeting individuals and companies with income of up to MXN 300 million during the 2024 fiscal
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Taiwan clarifies reporting of realised foreign exchange gains, losses
Taiwan’s Datun Office, National Taxation Bureau of the Central Area, Ministry of Finance, stated, on 23 January 2026, that in response to frequent fluctuations in international exchange rates, profit-seeking enterprises must report foreign
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OECD publishes peer review reports on tax information exchange in Antigua and Barbuda, Benin, Cabo Verde, Palau, Seychelles
The OECD has announced the publication of new peer review reports on tax information exchange for Antigua and Barbuda, Benin, Cabo Verde, Palau, and the Seychelles on 21 January 2026. The reports were approved by the Global Forum’s Peer Review
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Mexico: SAT clarifies proof of tax status not required for electronic invoices
Mexico’s Tax Administration Service (SAT) has confirmed, on 20 January 2026, that the Proof of Tax Status (Constancia de Situación Fiscal, CSF) is not mandatory for issuing electronic invoices (CFDI). Any issuer who conditions the issuance of a
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OECD: Mauritius joins CARF MCAA, addendum to CRS MCAA
The OECD announced, on 12 December 2025, that Mauritius signed the Multilateral Competent Authority Agreement on Automatic Exchange of Information under the Crypto-Asset Reporting Framework (CARF MCAA). The CARF MCAA establishes a framework for
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Belgium abolishes advertising tax
Belgium’s Federal Public Service Finance (SPF Finances) announced, on 22 January 2026, that it has abolished the annual display tax (advertising tax), effective from 1 January 2026, following the enactment of the Cost Reduction Act of 19 December
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China introduces temporary CIT, VAT, IIT incentives for innovative enterprise CDRs
China’s Ministry of Finance, the State Taxation Administration and the China Securities Regulatory Commission have issued Announcement No. 8 of 2026 on 21 January 2026, setting out temporary tax incentives to support the pilot programme for the
See MoreOECD publishes transfer pricing profiles for eight countries
The OECD has published the revised transfer pricing country profiles, including profiles for Bosnia and Herzegovina, Brazil, Costa Rica, Croatia, Greece, Iceland, Korea (Rep.), and Norway on 22 January 2026. These profiles focus on countries'
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Turkey raises withholding tax refund limits for 2026
Turkey’s Ministry of Treasury and Finance has increased the limits for cash refund claims related to withholding tax (WHT). For 2026, the maximum amount eligible for a cash refund without requiring inspection reports rises from TRY 340,000 to
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Turkey: Revenue Administration sets asset revaluation rate for Q4 2025
Turkey’s Revenue Administration has set the asset revaluation rate for the fourth interim tax period of 2025 at 25.49%. The announcement was issued on 20 January 2026 through Corporate Tax Law Circular No. 71 (KVK-71 / 2026-1 / Investment
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Poland sets 2026 thresholds for small-taxpayer regimes
Poland has announced the thresholds for several small-taxpayer regimes, including the reduced corporate tax rate, the simplified VAT scheme, the simplified flat-rate tax, and the investment incentive deduction for 2026. The new thresholds
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Croatia issues implementing rules for DAC8 crypto asset reporting , DAC9 GloBE top-up tax reporting
Croatia issued Ordinance Amending the Ordinance on the Automatic Exchange of Information on 31 December 2025, updating the rules on the automatic exchange of information to align with new EU reporting standards. The amendments introduce fresh
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Luxembourg publishes 2026 municipal tax multipliers
Luxembourg has gazetted the municipal rate multipliers for commercial and property taxes for the 2026 tax year. The published tables also provide details of deliberation dates and Grand Ducal approvals throughout 2025, offering transparency on
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Switzerland updates CbC reporting list
Switzerland has updated its list of jurisdictions for the automatic exchange of Country-by-Country (CbC) reports under the Multilateral Competent Authority Agreement on Automatic Exchange of Country-by-Country Reports (CbC MCAA). Decision No. RO
See MoreTaiwan clarifies CFC rules on low-tax jurisdiction gains, losses
Taiwan’s Northern National Taxation Bureau of the Ministry of Finance has reminded profit-seeking enterprises that when calculating Controlled Foreign Corporation (CFC) annual earnings, investment gains or losses originating from “low-tax
See MoreChina extends community service tax relief through 2027
China’s Ministry of Finance, State Taxation Administration, National Development and Reform Commission, Ministry of Civil Affairs, Ministry of Commerce, and National Health Commission issued Announcement No. 7 of 2026 on 15 January 2025, which
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Finland issues guidance on Pillar 2 effective tax rate, top-up tax calculations
Finland’s tax administration has published new guidance on 20 January 2026 on the minimum taxation of large groups under the Pillar 2 global minimum tax framework. The guidance provides detailed explanations on the calculation of the effective
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Estonia: Parliament reviews bill to implement DAC8 crypto-asset reporting
Estonia’s parliament is reviewing draft Bill 795 SE, submitted on 19 January 2026, which seeks to implement Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8). The bill introduces new reporting and due diligence requirements for
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