China updates VAT, consumption tax policies for export businesses
The Ministry of Finance and the State Taxation Administration have officially released Announcement No. 11 on 30 January 2026, providing a definitive roadmap for export tax policies under the nation’s newly implemented Value-Added Tax (VAT)
See More
Taiwan announces extended deadline for 2025 withholding, dividend statements
Taiwan’s Northern District National Taxation Bureau of the Ministry of Finance has announced that the filing period for 2025 income withholding and non-withholding statements, dividend statements, and trust income returns runs from 1 January 2026
See More
Australia to consult thin capitalisation reforms
Australia’s government has asked the Board of Taxation to independently review the recent changes to Australia’s thin capitalisation rules. These changes were introduced in Schedule 2 of the Treasury Laws Amendment (Making Multinationals Pay
See More
EU launches infringement procedures against member states over DAC8, DAC9 transposition
The European Commission issued formal notices to 12 Member States for not fully implementing Directive (EU) 2023/2226 (DAC8) on crypto-asset information exchange, and to 10 Member States for incomplete transposition of Directive (EU) 2025/872 (DAC9)
See More
New Zealand: Government announces 2026 budget date
The New Zealand Government will present its 2026 Budget on 28 May 2026, outlining its financial intentions for the 2026–2027 fiscal year, Finance Minister Nicola Willis announced on 28 January 2026. “The focus of this year’s Budget will be
See More
Canada updates guidance on global minimum tax filing requirements
The Canadian government released an updated guidance on the global minimum tax on 30 January 2026, outlining preparatory steps for filing. The guidance details filing templates, deadlines, and the required information for the GloBE Information
See More
Latvia introduces controlled transactions report to streamline transfer pricing compliance
Latvia has significantly reshaped its transfer pricing compliance framework from 1 January 2026, following amendments to the Law “On Taxes and Fees” adopted at the end of 2025. The changes are designed to modernise reporting requirements, reduce
See More
India: 2026 budget proposes relaxed tax rules for multinationals, reforms safe harbour regime
India's Minister of Finance, Nirmala Sitharaman, delivered the Union Budget for 2026-27 on 1 February 2026. The proposals aim to relax tax rules for multinational companies, which are expected to bring greater certainty to cross-border transactions.
See More
US: California pushes ahead on EV incentives amid federal rollbacks
The US state of California is moving quickly to strengthen vehicle emissions standards and expand electric vehicle (EV) incentives, even as the Trump administration dismantles federal environmental protections. This week, state officials,
See More
Ireland: Revenue updates guidance on residential zoned land tax
The Irish Revenue has issued eBrief No. 024/26 on 29 January 2026, updating Tax and Duty Manual Part 22A-01-01 with guidance on the Residential Zoned Land Tax (RZLT). The update reflects amendments introduced under the Finance Act 2025. Key
See More
Malta: Tax and Customs Administration clarifies VAT for taxi operators using ride-hailing platforms
The Malta Tax and Customs Administration has issued an explanatory note on 26 January 2026, outlining the Value Added Tax (VAT) obligations for taxi operators using online ride-hailing platforms. The explanatory note clarifies VAT treatment for
See More
Slovenia to ratify multilateral GloBE tax info exchange
The Slovenian Ministry of Foreign and European Affairs announced on 27 January 2026 that it has submitted a draft regulation to the National Assembly to ratify the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base
See More
Uruguay updates incentive regimes for housing, construction projects
Uruguay issued Decree No. 353/25 on 15 January 2026, revising and consolidating existing incentive regimes for housing and construction projects. The decree updates provisions previously set out in Decree No. 329/016 of 2016 for housing and
See More
Luxembourg: Tax Authority publishes 2025 EUR reference exchange rates
The Luxembourg Administration of Direct Tax has issued Circular L.G.-A No. 60bis/11 on 27 January 2026, providing the reference exchange rates of the euro for the year 2025. The rates, which include both year-end (31 December 2025) and annual
See More
OECD convenes Sixth Global Forum on VAT
The OECD has released a statement on the Sixth OECD Global Forum on VAT, held from 26 to 28 January 2026 in Paris, France. The meeting brought together more than 300 representatives from 104 jurisdictions, international organisations, businesses,
See More
El Salvador announces benefits to encourage business expansions, tax credits range from 10% to 30%
El Salvador’s Legislative Assembly enacted Decree No. 498 on 16 January 2026, which took effect on 24 January 2026, with the aim to stimulate the national economy by offering tax incentives to established companies that increase their local
See More
Bangladesh: NBR further extends individual income tax return deadline
Bangladesh’s National Board of Revenue (NBR) announced a further extension for the submission of income tax returns by individual taxpayers and Hindu Undivided Family (HUF) taxpayers for the 2025–26 tax year on 29 January 2026. According to
See More
Sweden proposes withholding tax exemption on dividends paid to certain foreign states
The Swedish Ministry of Finance has released a proposal on 27 January 2026, introducing a withholding tax exemption for dividends paid to foreign governments and foreign entities equivalent to Swedish regions, municipalities, or municipal
See More