Poland: MoF makes certificates and authorisations module available in KSeF
Poland’s Ministry of Finance launched the Certificates and Authorisations Module (MCU) on 1 November 2025. This module will enable users to manage authorisations in KSeF, submit certificate applications, and download certificates for system
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OECD reports increase in MAP and APA caseloads in 2024 data published on Tax Certainty Day 2025
The OECD has released new tax dispute statistics, highlighting generally positive results despite ongoing challenges on 31 October 2025. Tax certainty: OECD releases new statistics on tax disputes, showing positive outcomes but with challenges
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Angola: AGT suspends tax identification number for delinquent legal entities
Angola’s General Tax Administration (AGT) announced on 30 October 2025 that, in accordance with Article 13 of Presidential Decree No. 245/21 of 4 October, as amended by Presidential Decree No. 87/25 of 22 April, the Individual Taxpayer Registry
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Finland develops internal control and risk management based on OECD recommendations
Finland’s Ministry of Finance announced on 31 October 2025 that it has been collaborating with the OECD to identify the most effective approaches to developing internal control, risk management, and internal audit. This work is a response to the
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Ireland: Revenue updates guidance on treatment of business entertainment expense
Irish Revenue issued eBrief No. 197/25 updating its tax and duty manuals on entertainment expenses. TDM Part 05-03-02 has been renamed “Business Entertainment Expenses Incurred by Directors and Employees” and now includes content from the
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Uruguay: Economy, Tourism Ministries reintroduce VAT cut for foreign tourists
The Ministry of Economy and Finance and the Ministry of Tourism issued a joint decree on 23 October 2025, announcing the reintroduction of a significant tax benefit for foreign tourists. The measure provides for a reduction of the Value Added Tax
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UK: HMRC updates SME R&D tax relief guidance
UK’s HM Revenue & Customs (HMRC) has updated its guidance on Research and Development (R&D) tax relief for small and medium-sized enterprises (SMEs). Updates on 13 October 2025 clarified how companies can meet the R&D intensity
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Canada: Bank of Canada cuts rate amid US tariff hike
The Bank of Canada lowered its key interest rate to 2.25% on Wednesday, 29 October 2025, citing ongoing economic weakness, but emphasised that monetary policy cannot reverse the structural damage caused by the US trade war. The central bank
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South Africa: SARS revises timeline for GloBE registration, notification
The South African Revenue Service (SARS) has rescheduled the launch of the GloBE registration and notification functionality on e-Filing from December 2025 to 16 March 2026. This adjustment ensures system quality and compliance with international
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Ecuador: SRI extends VAT, withholding tax filing deadlines for Imbabura taxpayers
The Internal Revenue Service of Ecuador (SRI) has issued Resolution NAC-DGERCGC25-00000033, extending the deadlines for filing September 2025 Value Added Tax (IVA) and Withholding at the Source (retenciones en la fuente) returns, including their
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US: IRS announces tax relief for North Dakota and South Dakota storm, flood victims
The US Internal Revenue Service (IRS) released ND-2025-01 and SD-2025-01 on 29 October 2025, announcing tax relief for individuals and businesses in parts of North Dakota and South Dakota affected by severe storms and flooding that began on 12 June
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Latvia considers reducing VAT for select foods, publications
Latvia is considering reducing the VAT rate for select food items and publications under the 2026 state budget. As such, Latvia will introduce a 12% VAT rate for selected food products from 1 July 2026 to 30 June 2027. This would include all
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US: IRS announces tax relief to Alaska storm and flood victims
The US Internal Revenue Service (IRS) in a notice (AK-2025-0) on 30 October 2025 announced tax relief for individuals and businesses in the Lower Kuskokwim Regional Educational Attendance Area, Lower Yukon Regional Educational Attendance Area, and
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Vietnam: MoF releases pillar 2 tax procedures, forms
Vietnam’s Ministry of Finance has issued Decision 3563/QD-BTC introducing new tax administrative procedures and forms on 21 October 2025, under the management of the Tax Management Department of Large Enterprises, in line with Decree
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Belgium extends personal income tax filing deadline
Belgium's Federal Public Service (SPF) Finance announced on 29 October 2025, the postponement of the deadline for filing online tax returns for individuals with specific income via MyMinfin to 7 November 2025. The deadline was 31 October
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US: Texas issues new franchise tax rates, threshold caps for 2026–27
The Texas Comptroller of Public Accounts has released the franchise (margin) tax rates, thresholds, and deduction limits for 2026 and 2027. The tax rates remain unchanged from 2024 to 2025, while both the no-tax-due threshold and the compensation
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Slovak Republic: Government audit office to merge with the Ministry of Finance
The Slovak Republic’s President Peter Pellegrini has signed an amendment to Act No. 357/2015 Coll. on Financial Control and Audit, aimed at accelerating the disbursement of EU funds and introducing a simpler, more transparent financial control
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OECD reports increased use of trade policy for agricultural sustainability, calls for changes
The OECD stated in a press release on 30 October 2025 that governments are increasingly adopting trade policy measures and incorporating environmental provisions into trade agreements to promote agricultural sustainability and enhance long-term
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