Belgium clarifies financial fixed asset requirement for dividend withholding tax exemption
Following parliamentary questions, the Belgian Minister of Finance has provided clarification on the financial fixed asset condition for applying the Tate & Lyle dividend withholding tax exemption (the exemption) for dividends paid to
See MoreRussia updates reporting rules for foreign accounts, electronic payments
Russia’s government Resolution No. 305, published in the Official Gazette on 24 March 2026, introduces amendments to reporting requirements for resident legal entities regarding foreign accounts and electronic payment instruments (EPI). The decree
See MoreHong Kong introduces upgraded e-filing for profits tax, implements electronic block extension scheme
The Hong Kong Inland Revenue Department announced the new versions and enhanced features of the electronic filing (e-filing) of profits tax return services and the full adoption of the Electronic Block Extension Scheme on 1 April 2026. In
See MoreHong Kong: IRD releases 2025–26 tax returns for profits, property
The Hong Kong Inland Revenue Department (IRD) has announced the issuance of profits tax, property tax, and employers’ returns for the 2025–26 tax year on 1 April 2026. IRD has issued about 270, 000 profits tax returns, 120, 000 property tax
See MoreSpain cuts corporate, VAT, energy taxes under crisis response plan
Spain’s Tax Agency has issued a statement outlining the tax provisions of Royal Decree-Law 7/2026 on 20 March 2026. Published in the Official State Gazette on 21 March, the decree enacts the Comprehensive Response Plan to the Crisis in the Middle
See MoreATAF, OECD deliver new tax capacity-building workshops on transfer pricing simplification for African countries
The OECD announced on 31 March 2026 that the African Tax Administration Forum (ATAF) and the OECD have completed a new series of joint workshops to support advancing transfer pricing simplification across the African region, bringing together more
See MoreItaly issues rules for optional substitute tax as alternative to CFC regime
Italy’s tax authorities have issued updated guidance, under Protocol No. 106520 of 31 March 2026, which details the voluntary tax option that allows Italian controlling entities to pay a flat 15% substitute tax on the net accounting profits of
See MoreAustralia: ATO issues guidance on revising global, domestic minimum tax assessments, GIR
The Australian Taxation Office (ATO) issued new guidance on Amending a global and domestic minimum tax assessment and Globe Information Return (GIR) on 31 March 2026. Check if an amendment is needed To correct mistakes in relation to the
See MoreUganda tables new tax bills, includes 30% levy on secondhand clothes
Uganda’s Government has tabled new tax Bills, with a 30% environmental levy on imported secondhand clothes. The Bills were tabled by the Minister of State for Finance, Planning and Economic Development (General Duties), Hon. Henry Musasizi,
See MoreLuxembourg enacts DAC8 crypto reporting rules
Luxembourg has enacted a new law implementing EU Directive 2023/2226 (DAC8) on 27 March 2026, setting out reporting requirements for Crypto-Asset Service Providers (CASPs). The rules take effect from 1 January 2026 and apply to both authorised
See MoreNetherlands: Senate approves DAC8 crypto-asset reporting implementation billÂ
The Netherlands Senate (upper house of the parliament) has adopted a bill on the implementation of the rules of the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8) on crypto-asset reporting, which was
See MoreGreece consults DAC9 Top-up Tax Information Return, DAC8 crypto-asset reporting
The Greek Ministry of Finance (MoF) has launched a public consultation on a draft bill aimed at modernising administrative cooperation in taxation and implementing recent European Union directives on 29 March 2026, after which it is expected to
See MoreTurkey raises withholding tax on non-TEFAS equity fund gains
Turkey’s Revenue Administration has published Presidential Decree No. 11107 in the Official Gazette (No. 33206) on 27 March 2026, increasing the withholding tax rate on gains from participation shares in equity-intensive funds that are not traded
See MorePoland temporarily cuts VAT, excise duty on fuel
Poland's Ministry of Finance has introduced emergency tax relief measures on 31 March 2026 to offset surging fuel costs triggered by the escalating conflict in the Middle East. The Finance and Economy Ministry announced a temporary VAT reduction
See MoreIndia enacts corporate tax cuts in Finance Act 2026
India has enacted the Finance Act 2026 on 30 March 2026, giving legal effect to the tax and fiscal measures announced in the Union Budget for 2026–2027. It introduces several changes that will affect businesses, the IT sector, investors and
See MoreCyprus: Tax Department announces new payment method for defence, health contributions
The Cyprus Tax Department announced, on 26 March 2026, the introduction of a temporary change in how certain contributions are paid for the 2026 tax year. For the time being, taxpayers will make payments for the following contributions directly
See MoreNetherlands introduces ‘Freedom Contribution’ in 2026 Spring Memorandum
The Dutch Government has published the Spring Memorandum 2026, updating the 2026 budget and outlining forward-looking plans, including a range of tax measures. Key provisions reflect those agreed in the Coalition Agreement for 2026–2030, released
See MoreAustralia: ATO clarifies essential steps for business FBT compliance
The Australian Taxation Office (ATO) has released a notice on 26 March 2026 outlining four essential steps for businesses to comply with their fringe benefits tax (FBT) obligations for the year ending 31 March 2026. The FBT year runs from 1 April
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