Switzerland: Voters reject mega-inheritance tax proposal
Swiss voters decisively rejected a proposed 50% tax on inheritances of CHF 50 million (USD 62 million) or more on 30 November 2025, with 78% voting against it. This was higher than the two‑thirds opposition predicted in polls. The plan, put
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Singapore: IRAS updates GST rules for remote services from overseas providers
The Inland Revenue Authority of Singapore (IRAS) has published updated guidance on purchasing remote services from overseas service providers, clarifying the GST application for consumers in Singapore. Under the guidance, non-GST registered
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Ireland: Revenue updates guidance on territorial scope of VAT Groups
Irish Revenue issued eBrief No. 216/25 on 19 November 2025, providing new and updated guidance on the territorial scope of VAT Groups. The updates aim to clarify how VAT Groups operate in Ireland and which entities can be included under
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Taiwan: MoF reminds businesses of Master File and CbC report deadline
The Taiwan's Ministry of Finance (MoF) reminded profit-seeking enterprises that the deadline for submitting Master Files and Country-by-Country (CbC) reports for the fiscal year 2024 is 31 December 2025. This announcement was made on 28 November
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Greece extends tax payment deadline after banking issues
The Greek Ministry of National Economy and Finance, together with the Independent Authority for Public Revenue (AADE), extended the payment deadline for all confirmed tax obligations and instalments to Monday, 1 December 2025. The ministry and
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UAE: MoF decree revises tax refund timeframes, extends FTA audit powers beyond limitation periods
The UAE’s Ministry of Finance (MoF) announced, on 29 November 2025, that the issuance of Federal Decree-Law No. (17) of 2025 amending certain provisions of Federal Decree-Law No. (28) of 2022 on Tax Procedures, as part of the its continuous
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Zimbabwe: Government announces 2026 budget, proposes digital services withholding tax
Zimbabwe’s Ministry of Finance, Economic Development, and Investment Promotion (MoFEDIP) has presented the 2026 national budget to the Parliament on 27 November 2025, proposing higher VAT rates and digital service withholding taxes. The
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Australia: ATO issues final guidance on global and domestic minimum tax filing requirements
The Australian Taxation Office (ATO) has released Practical Compliance Guideline (PCG) 2025/4, Global and domestic minimum tax lodgment obligations - transitional approach, on transitional approaches for global and domestic minimum tax lodgment
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Brazil gazettes minimum tax on individuals, dividend withholding tax measures
Brazil published Law No. 15.270 in the Official Gazette, enacting several tax measures for companies, including a corporate minimum tax and withholding tax on dividends, on 27 November 2025. This follows after Brazil’s Senate passed Bill
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Brazil: Congress passes new tax incentives for chemical sector
Brazil’s Federal Senate has approved Bill 892/2025 on 18 November 2025, establishing the Special Sustainability Programme for the Chemical Industry (PRESIQ) and amending the existing Special Regime for the Chemical Industry (REIQ). The bill
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Russia: President signs 2026-28 federal budget laws, introduces higher VAT rates
Russian President Vladimir Putin signed the laws on the federal budget for 2026 and the planning period of 2027–2028, as well as the laws amending the Budget and Tax Codes and outlining the specific rules for implementing the budget system in
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Cyprus extends filing deadlines for corporate and individual income tax returns for 2023, 2024
The Cyprus Tax Department, pursuant to Decisions K.D.P. 358/2025 and K.D.P. 359/2025, published an announcement on 28 November 2025 in the Official Gazette, the final deadline for the on-time submission of the company income tax return (T.F.4) and
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Sweden: Ministry of Finance proposes raising taxes on certain tobacco products
Sweden’s Ministry of Finance has proposed an increase in taxes on cigarettes, cigars, cigarillos, smoking tobacco, chewing tobacco, and other tobacco products by 3.5% above the standard indexation. This announcement was made on 27 November
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Brazil: RFB allows Simplified National Tax System taxpayers prepay all instalment plans, including RELP-SN
Brazil’s Federal Revenue Service (RFB) announced on 26 November 2025 that it expanded the functionalities available to taxpayers under the Simplified National Tax System (Simples Nacional) by allowing taxpayers to prepay instalments across all
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Switzerland approves amendment to AEOI rules ahead of 2026 entry into force
The Swiss Federal Council has approved amendments to the Ordinance on the International Automatic Exchange of Information in Tax Matters (AEOI Ordinance), confirming that the revised rules will take effect on 1 January 2026 alongside the amended
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Cyprus: Tax department issues guidance on bilateral CbC reporting agreement with the US
The Cyprus Tax Department, in an announcement on 25 November 2025, clarified that all legal entities and their representatives are covered by the bilateral Competent Authority Agreement for the exchange of Country-by-Country (CbC) reports between
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Australia: ATO releases top 500 tax performance program 2025 findings report
The Australian Taxation Office (ATO) released its 2025 findings report on 27 November 2025, providing insights and best practices for the top 500 privately owned and wealthy groups. The 2025 findings report shines a light on the key tax issues
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Singapore begins mandatory e-invoicing implementation for select GST-registered businesses
Singapore has launched the mandatory implementation of InvoiceNow for GST-registered businesses, starting with those that voluntarily register for GST. From 26 November 2025, these businesses must transmit invoice data to the Inland Revenue
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