Germany: BMF updates R&D tax allowance guidance
The German Federal Ministry of Finance (BMF) has updated its guidance on Tax Incentives for Research and Development with the publication of BMF Letter of 27 October 2026 on the granting of research allowances under the Act on Tax Incentives for
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Nigeria joins CARF MCAA, addendum to CRS MCAA
Nigeria signed the Multilateral Competent Authority Agreement on Automatic Exchange of Information under the Crypto-Asset Reporting Framework (CARF MCAA) on 28 October 2026, according to an OECD update. The CARF MCAA creates a framework for the
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OECD: Inclusive Framework issues BEPS outcome statement on GMT, future priorities
The OECD has issued a release following the 18th plenary meeting of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS), held in Paris from 28 to 30 October 2026. The meeting marked the 10th anniversary of the Inclusive
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Algeria: Tax Assistance Convention enters into force
The OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters, as amended by the 2010 Protocol, entered into force for Algeria on 1 November 2026. The Multilateral Convention on Mutual Administrative Assistance in Tax
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Chile: SII establishes VAT refund procedure for new home sellers
Chile’s tax authority, the Internal Revenue Service (SII) announced on 30 October 2026 that it issued Resolution Ex. SII No. 146 of 23 October 2026. The resolution sets out a special process that allows home sellers to claim back the value
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Bolivia: SIN extends deadline for product homologation in billing systems
Bolivia’s tax agency, the National Tax Service (SIN) announced on 30 October 2026 that it has extended the deadline for taxpayers to match their products with the economic activities registered in the National Taxpayer Registry (RNC). The new
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New Zealand to adopt updated CRS reporting schema from 2027
New Zealand’s Inland Revenue has announced changes affecting all Reporting New Zealand Financial Institutions (Reporting NZFIs) under the Common Reporting Standard (CRS). The OECD has published the third version of the CRS XML schema, which
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Indonesia joins GIR MCAA
Indonesia's Directorate General of Taxes (DGT) announced that the country signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) at the 13th Global Forum Competent Authorities Conference, held in
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Poland temporarily exempts selected taxpayers from JPK CIT reporting duties
Poland’s Minister of Finance and Economy signed a regulation on 29 October 2026 that temporarily exempts selected taxpayers from two duties under the Corporate Income Tax Act. The regulation applies to CIT taxpayers and to companies other than
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Belgium specifies tax filings eligible for deadline extension following cyberattack
Belgium’s Federal Public Service (FPS) Finance has clarified, on 29 October 2026, which tax filings are covered by the deadline extension following a cyberattack that disrupted its services. The extension moves the deadline for specified tax
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Argentina: ARCA extends deadline for filing individual income tax returns
Argentina’s tax authority (ARCA) announced on 30 October 2026 that it extended the deadline for individuals to file their 2025 income tax returns to 16 November 2026. The extension was introduced through General Resolution 5918/2026, published in
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Belgium enacts DAC9 law on Pillar Two tax information exchange
Belgium has enacted legislation implementing the DAC9 rules on top-up tax reporting and the automatic exchange of information across borders. The law, dated 25 October 2026, was published in Official Gazette No. 249 on 30 October 2026. This
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Namibia announces FY2026/27 mid-year budget review, outlines VAT reforms and tax amnesty
Namibia’s Ministry of Finance released the FY2026/27 Mid-Year Budget Review Statement on 22 October 2026, detailing key tax policy adjustments, administrative reforms, and sectoral tax relief measures. The Budget will proceed through the
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UK: HMRC publishes roadmap for mandatory VAT e-invoicing
UK’s HM Revenue & Customs (HMRC) published an e-invoicing implementation roadmap on 28 October 2026, setting out when VAT invoices must become e-invoices, the role of Peppol and the steps businesses should take next. Unless a specific
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Russia: State Duma adopts Tax Code amendments, proposes progressive income tax scale
Russia’s State Duma adopted a bill amending the Tax Code in the first reading on 29 October 2026. The bill sets out the main directions of tax policy for the next three years. Alexey Sazanov, state secretary and deputy minister of finance,
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Bolivia: SIN mandates online applications for tax residence certification
Bolivia’s National Tax Service (SIN) has updated how corporate taxpayers obtain the tax residence certification needed to claim benefits under tax treaties. Applicants must now complete a form and attach supporting documents on an online platform
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US: IRS extends tax deadlines for Texans affected by July storms
The US Internal Revenue Service (IRS) has announced tax relief on 27 October 2026 for individuals and businesses hit by severe storms in parts of Texas that began on 14 July 2026. Eligible taxpayers now have until 1 February 2027 to file certain
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Qatar to accept electronic lab certificates for sweetened drink registration
Qatar’s General Tax Authority (GTA) has announced that certificates of analysis required to register sweetened drinks will be accepted electronically through the Dhareeba platform from 1 November 2026. The authority said the change will work
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