Ireland updates VAT rules for food and drink supplies, including 9% rate on hot meals
The Irish Revenue has issued Revenue eBrief No. 143/26 on 7 October 2026, updating its Tax and Duty Manual on the VAT treatment of food and drink supplied by wholesalers and retailers. The update reflects the application of the second reduced VAT
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Sweden proposes state aid recovery rules for tonnage tax regime
Sweden’s Ministry of Finance has published a draft bill on 1 October 2026 proposing special provisions on the recovery of state aid under Sweden’s recently improved tonnage tax regime. On 11 June 2026, the Swedish Parliament approved broad
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EU removes Panama and Vietnam from tax cooperation blacklist
The European Economic and Financial Affairs Council (ECOFIN) decided on 9 October 2026 to remove Panama and Vietnam from the EU list of non-cooperative jurisdictions for tax purposes. Panama had occupied the list since February 2020. The
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Rwanda extends corporate tax holiday for microfinance institutions by five years
Rwanda has published Ministerial Order No. 008/26/10/TC of 24 September 2026, establishing the statutory conditions under which approved deposit-taking microfinance institutions (MFIs) can extend their 0% corporate income tax (CIT) rate. The order
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Taiwan: Tax Bureau clarifies penalty exemption rules for supplemental uniform invoices
Taiwan’s National Taxation Bureau of the Southern Area, under the Ministry of Finance has clarified, on 8 October 2026, that business entities which issue supplemental uniform invoices but fail to file supplementary tax declarations and make
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Denmark proposes 22% corporate tax on state and municipal ports
Denmark’s Minister for Taxation and Growth Jakob Engel-Schmidt presented Bill L 39 to parliament on 7 October 2026. The bill would bring state and municipal ports, including municipal autonomous ports not already organised as separate companies,
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Sri Lanka reminds taxpayers to file September 2026 stamp duty return, make payments
Sri Lanka’s Inland Revenue Department, in a notice to taxpayers issued on 5 October 2026, has asked taxpayers to furnish the Statement of Stamp Duty Compounded and make the stamp duty payment for the quarter ending 30 September 2026 on or before
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Ireland: Revenue updates guidance on reduced capital gains tax rate
Irish Revenue issued eBrief No. 142/26 on 6 October 2026, announcing updates to the tax and duty manual on the capital gains tax rate. The updated tax and duty manual Part 02-03-01A reflects the 2% reduction in the standard rate of Capital Gains
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UAE: Tax Authority issues Top-up tax guide to clarify scope and registration under Pillar Two
The Federal Tax Authority (FTA) of the United Arab Emirates (UAE) has issued a new Top-up Tax Guide on Scope and Registration on 7 October 2026. The Guide supports Multinational Enterprise (MNE) Groups in understanding how the Top-up Tax on
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Greece proposes abolishing business levy for legal entities in 2027 draft budget
Greece’s Ministry of National Economy and Finance submitted the draft state budget for 2027 to the Parliament on 5 October 2026. It projects economic growth of 2.3% next year, up from an estimated 2.0% in 2026. The draft includes tax cuts for
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Norway mandates phased rollout of electronic invoicing, digital bookkeeping for businesses
The Norwegian Tax Directorate announced the issuance of Regulations on amendments to the Accounting Regulations on 29 September 2026 that transform how businesses handle invoicing and accounting records. The changes stem from Act No. 39 on
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European Commission proposes extending VAT anti-fraud measures until June 2030
The European Commission published a proposal on 1 October 2026 to amend Directive 2006/112/EC by extending two VAT anti-fraud measures: the optional reverse charge mechanism (RCM) for fraud-prone goods and services and the quick reaction mechanism
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Finland proposes interest deduction relief for critical infrastructure projects
Finland’s Parliament is reviewing Government Proposal HE 227/2026 vp, part of the Government’s 2027 Budget package, which proposes a new exception to the country’s interest deduction restriction rules. This legislative change allows
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Uzbekistan implements automated VAT refunds, enhanced tax risk management
Uzbekistan's tax administration will undergo significant changes starting 1 January 2027, following Presidential Resolution No. PP-95 issued on 19 May 2026. The decree introduces faster VAT refund processes and new registration requirements for
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US: IRS further extends relief for taxpayers affected by conflict in Israel through September 2027
The US Internal Revenue Service (IRS) announced, on 30 September 2026, new tax relief for individuals and businesses impacted by the ongoing conflict in Israel. The agency is postponing tax filing and payment deadlines until 30 September 2027 for
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Argentina: ARCA further extends 2025 individual income tax filing deadline
Argentina’s tax authority (ARCA) announced, on 8 October 2026, that it extended the deadline for individuals to file 2025 income tax returns to 30 October 2026 under General Resolution 5911/2026, published in the Official Gazette. The extension
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Belgium launches BEPS13 Local File XML Creator Tool
Belgium’s Federal Public Service Finance has announced on 30 September 2026 that the new BEPS13 LF XML creator tool is now operational. The tool enables users to generate XML files that comply with the new XSD schema 275.LF. Earlier, on 2
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Italy: Tax Authorities clarify two-year preventive tax agreement rules
The Italian tax authorities issued Circular No. 8/E on 6 October 2026, which provides systematic operational guidance on the Two-Year Preventive Composition Procedure (Concordato Preventivo Biennale, CPB). Originally introduced by Legislative
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