UAE: FTA publishes corporate tax payment guide
The UAE Federal Tax Authority released the Taxpayer User Manual: Corporate Tax Payments on 10 November 2025. The guide is designed to help registered corporate taxpayers navigate the FTA EmaraTax portal and complete their corporate tax payments
See More
Argentina: ARCA further extends deadline for settling tax debts from miscalculated losses
Argentina’s tax authority (ARCA) has issued General Resolution 5788/2025 on 13 November 2025, extending the deadline for taxpayers to access the payment plan facility for outstanding tax debts arising from miscalculated tax losses. Introduced
See More
Sweden: Parliament adopts amendments to interest deduction rules
The Swedish parliament (Riksdag) approved a law that includes targeted amendments to the Income Tax Act on 19 November 2025 regarding interest deduction rules to ensure compliance with EU law. The new law denies deductions for intra-group loans
See More
US: IRS, Treasury publishes 2025 tax guidance for tip, overtime income for individuals
The US IRS and the Department of the Treasury issued guidance on 21 November 2025 for individuals eligible to claim the deduction for tips and overtime compensation for the tax year 2025. Notice 2025-69 clarifies for workers how to determine the
See More
OECD Secretary-General presents tax report to G20 Leaders in South Africa
The OECD released a tax report titled “OECD Secretary-General Tax Report to G20 Leaders”, which was presented by the Secretary-General to G20 leaders on 22 November 2025. The report provides an overview of key developments in international
See More
G20 Leaders issue statement following South Africa Summit
The G20 Leaders’ Declaration, released after the Summit on 22–23 November 2025 in Johannesburg, South Africa, outlines various key taxation measures. Working Together To Stabilise The International Tax System And Enhance Domestic Resource
See More
Hong Kong: IRD extends 2024/25 tax return filing deadline for year-ends January–March 2025
To assist businesses and practitioners with recent operational demands, through Circular Letter to Tax Representatives on the Block Extension Scheme for Lodgement of 2024/25 Tax Returns on 21 November 2025, the Inland Revenue Department (IRD)
See More
Belgium: Government gazettes bill extending exemptions to sister company mergers
Belgium’s government has gazetted a law of 30 October 2025 on 24 November 2025, extending the existing tax exemption for mergers to include simplified sister mergers, in line with the EU Mobility Directive 2019/2121 on cross-border conversions,
See More
OECD: Forum on Tax Administration approves new cooperative efforts to streamline compliance, address tax gaps
The OECD Forum on Tax Administration (FTA) held its 18th annual Plenary meeting in Cape Town, South Africa, on 18–20 November 2025, bringing together tax commissioners and delegates from 49 jurisdictions, as well as representatives from
See More
Colombia: DIAN proposes new legislation to modernise customs regime
Colombia’s government has submitted Bill 312 of 2025 to the General Secretariat of the Colombian Senate on 30 October 2025. The bill seeks to update and streamline the customs sanctions regime by redefining infractions as grave, serious, or
See More
Netherlands: Government to raise late payment interest rate from 2026
The Netherlands government has published an amendment to the Decree on tax interest and late payment interest in Official Gazette No. 383 on 21 November 2025, raising the late payment interest rate from 4% to 4.3%, starting 1 January 2026. Late
See More
Australia: ATO mandates super funds, collective investment vehicles for RTP schedule filing from 2026
The Australian Taxation Office (ATO) announced, on 18 November 2025, that large superannuation funds and collective investment vehicles (CIVs) will be required to file the reportable tax position (RTP) schedule, starting 1 January 2026. The ATO
See More
Belgium: Government reaches deal on multi-annual budget for 2026, raises corporate tax
Belgium’s government reached a budget agreement for 2026 on 24 November 2025 after months of tense negotiations, Prime Minister Bart De Wever announced. Following a Christmas deadline he set for his five-party coalition, he reached a deal that
See More
France: National Assembly rejects first part of 2026 Finance Bill
France’s National Assembly rejected the revenue (tax) section of the 2026 Finance Bill on 22 November 2025. A general vote held the previous day resulted in the Bill being rejected at its first reading after several weeks of public debate, with
See More
Germany: MoF expands CbCR to additional jurisdictions
Germany’s Federal Ministry of Finance has announced on 19 November 2025, that the Multilateral Competent Authority Agreement (MCAA) on the exchange of country-by-country reports (CbCR) will be extended to include Antigua and Barbuda, Cameroon,
See More
Russia: MoF to introduce 2026 VAT measures for marketplace sales
Russia’s Ministry of Finance has clarified that taxpayers using the simplified taxation system can sell goods on marketplaces without paying VAT, and such transactions do not constitute a tax violation. This announcement was made on 21 November
See More
Ireland publishes feedback statement on interest tax reform
Ireland’s Tánaiste and Minister for Finance Simon Harris T.D. has published a Feedback Statement for Phase One of the reform of Ireland’s taxation regime for interest. This announcement was made on 21 November 2025. The statement aims to
See More
Angola: National Assembly approves 2026 budget, proposes several tax law modifications
Angola’s parliament has approved the General State Budget for 2026 on 19 November 2025, introducing amendments to several tax laws. The key amendments are: Corporate Tax Reforms Electronic filing mandate: General and simplified regime
See More