Peru: BEPS MLI enters into force
Peru’s BEPS MLI entered into force on 1 October 2025 to curb tax treaty abuse and base erosion by multinationals. The Multilateral Convention on Tax Treaty Measures to Counter Base Erosion and Profit Shifting (MLI) has entered into force in
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Zambia: Government presents 2026 budget, proposes VAT refund incentives for energy sector
The national budget for 2026 proposes amendments to key tax laws to enhance revenue, provide targeted relief, promote equity, support economic formalisation, and align with international standards. Zambia’s Minister of Finance and National
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Pakistan: FBR extends 2025 corporate income tax return deadline
The extension has been granted in response to requests made by various trade bodies, tax bar associations and the general public. Pakistan’s Federal Board of Revenue (FBR) announced, on 30 September 2025, that the deadline for filing of
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Chile: SII announces filing deadlines for FY 2026 annual tax return forms
Chile’s Tax Authority (Servicio de Impuestos Internos – SII) has issued Resolution Ex. SII No. 123-2025 on 25 September 2025, announcing the official filing schedule for annual tax return forms due in fiscal year (FY) 2026. Annual tax
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Czech Republic abolishes withholding tax on select employment earnings
The bill eliminates the withholding tax on select employment income from 1 January 2027. The Czech Republic published a bill in the Official Gazette (Regulation 360/2025 Coll.) on 29 September 2025, eliminating the withholding tax on select
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Mexico updates list of registered non-resident digital service providers
Under the rules, which have applied since 1 June 2020, non-resident digital service providers must register with the Federal Registry of Taxpayers (RFC) to supply services to Mexican users. The Mexican Tax Administration (SAT) issued Official
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Kazakhstan revises list of jurisdictions with preferential tax regimes
Kazakhstan updates list of 56 preferential tax jurisdictions, effective January 2026. Kazakhstan has issued Order No. 492 on 12 September 2025, updating the list of countries and territories with preferential tax regimes. The order, which
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Colombia: DIAN consolidates tax, customs, foreign exchange regulations
DIAN issued Resolution 000227 consolidating tax, customs and foreign exchange rules. The Colombian National Tax and Customs Directorate (DIAN) has issued Unified Resolution 000227 on 23 September 2025 consolidating tax, customs, and foreign
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Portugal: Parliament grants VAT relief for farmers affected by rural fires
Portugal approves six-month VAT exemption on animal feed for farmers in fire-affected areas. Portugal's parliament approved Law no. 57-A/2025 on 25 September 2025, amending Decree-Law no. 98-A/2025, to introduce a temporary VAT exemption on the
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China lowers consumption tax threshold on ultra-luxury vehicles
China will lower the consumption tax threshold for super luxury cars from CNY 1.3 million to CNY 900,000. China’s Ministry of Finance and State Taxation Administration will lower the consumption tax threshold for super luxury cars from CNY
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Italy: Senate ratifies telework protocol to 2020 agreement with Switzerland
The approved protocol with Switzerland permanently allows cross-border workers to telework up to 25% of their hours, replacing the temporary 2024 arrangement under the 2020 agreement with Italy. Italy’s Senate has approved the ratification of
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UAE: Federal Tax Authority clarifies corporate tax rules for family wealth structures
The clarification explains how corporate tax applies to entities commonly found in family wealth management setups, such as Family Foundations, holding companies, Special Purpose Vehicles (SPVs), SFOs, and MFOs, as well as the family members
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South Africa: SARS publishes updated interest rate tables for outstanding, overpayments of tax
SARS released updated tax interest rate tables effective from September and November, 2025. The South African Revenue Service (SARS) has released updated interest rate tables, on 16 September 2025, for outstanding taxes payable and
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Kenya: KRA consults significant economic presence (SEP) tax implementation
The consultation is set to conclude on 7 October 2025. The Kenya Revenue Authority (KRA) has initiated a public consultation on the released Draft Income Tax (Significant Economic Presence Tax) Regulations 2025, on 22 September 2025. These
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Brazil: Government introduces tax incentives framework for data centres
The REDATA regime is aimed at encouraging the growth of data centres in Brazil by fostering digital infrastructure development and attracting investments. Brazil’s government published Provisional Measure 1.318/2025 in the Official Gazette on
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Belgium: Government plans broader reporting requirements for securities, cryptocurrency accounts
The first mandatory reporting of securities and crypto asset account balances will cover 31 December 2025 and 30 June 2026. Belgium’s government has published amendments regarding the annual securities account tax on 17 September 2024, which
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Argentina deposits BEPS MLI ratification instrument
The MLI is set to take effect in Argentina starting 1 January 2026. Argentina officially ratified the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) by depositing its instrument
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US: IRS, Treasury announce reduced user fees for tax professionals applying for or renewing PTINs, initiates public consultations
The US Treasury and IRS announced interim final regulations and a proposed rule to lower the user fee for tax professionals applying for or renewing a PTIN. The Department of the Treasury and the Internal Revenue Service (IRS) issued IR-2025-95
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