Brazil extends tax payment deadlines for Rio Bonito do Iguacu, Parana
Brazil’s Federal Revenue Service (RFB) has issued an Ordinance on 13 November 2025, extending the deadlines for the payment of federal taxes, including instalment payments, and fulfilling ancillary obligations. The measure also suspends
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Australia: ATO extends 2024 transfer pricing reporting deadline
The Australian Taxation Office has extended the deadline for Country-by-Country (CbC) Reporting Entities to submit their transfer pricing documentation for reporting periods ending on 31 December 2024. Under the extension, affected entities now
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UAE: MoF to adopt updated Common Reporting Standard 2.0
The UAE’s Ministry of Finance (MoF) announced, on 8 November 2025, that the country is committed to implement the updated Common Reporting Standard (CRS 2.0) issued by the Organisation for Economic Co-operation and Development (OECD). The
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Ecuador: SRI extends October VAT, withholding tax declaration deadlines
The Director General of the Servicio de Rentas Internas (SRI) has issued Resolution NAC-DGERCGC25-00000036 on 6 November 2025, extending deadlines for Value Added Tax (VAT) and Withholding Tax declarations for October 2025. The measure responds
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Montenegro joins BEPS MLI
The OECD announced that Montenegro has signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS MLI), also known as the “BEPS Convention” on 12 November 2025. Montenegro’s
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Lithuania: Parliamentarians propose corporate tax amendments to boost green investments
Lithuania’s members of the parliament submitted draft amendments to the Corporate Income Tax Law (Project No. XVP-260) on 11 November 2025, aiming to expand investment incentives and extend relief periods until 2030. The draft includes a
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Mexico gazettes 2026 economic package, e-invoicing reforms
Mexico’s government has published a series of decrees introducing the 2026 Federal Revenue Law and extensive reforms to the Federal Tax Code, Special Tax on Production and Services (IEPS), and digital platform taxation. The measures, announced
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Madagascar implements amended OECD-Council of Europe Tax Assistance Convention
Madagascar’s participation in the OECD–Council of Europe Convention on Mutual Administrative Assistance in Tax Matters, as amended by the 2010 Protocol, took effect on 1 November 2025. The Convention will generally be applicable in Madagascar
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Czech Republic: GFD issues revised tax rules for app-based transport providers
The Czech Republic’s General Financial Directorate (GFD) has issued updated guidance for entities offering transport services through mobile applications such as Uber, Bolt, and Liftago. The updates reflect recent changes in VAT legislation and
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Argentina submits Initial Memorandum for OECD accession
The OECD announced, on 11 November 2025, that Argentina has officially submitted its Initial Memorandum for OECD accession to Secretary-General Mathias Cormann on the occasion of OECD Secretary-General Mathias Cormann’s visit to Buenos Aires,
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Finland: Parliament reviews amendments to permanent establishment income allocation rules
Finland’s Parliament is reviewing draft bill HE 164/2025 vp, which proposes amendments to domestic regulations on attributing profits to permanent establishments on 12 November 2025. The proposal suggests amending the Income Tax Act, the Act on
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US: Government shutdown ends, IRS to be fully operational
The US House of Representatives passed H.R. 5371 on 10 November 2025, to fund the federal government through 30 January 2026, ending the longest government shutdown in history and allowing furloughed IRS employees, as of 8 October 2025, to return to
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Czech Republic confirms defence tax covered by double taxation treaty with Japan
The Czech Republic’s Ministry of Finance has announced, on 5 November 2025, that Japan’s recently introduced Special Corporation Tax for Defence will be recognised under the existing double taxation treaty between the two countries. According
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Liberia: Government announces 2026 draft budget, introduces presumptive corporate income tax
Liberia’s Ministry of Finance and Development Planning delivered the draft national budget for 2026, on 11 November 2025, focusing on fostering an inclusive economy, safeguarding stability, and delivering real, tangible improvements for its
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Sri Lanka: MoF unveils 2026 budget, proposes lower VAT and capital allowance thresholds
Sri Lanka’s Minister of Finance, Planning, and Economic Development presented the Budget Speech for 2026 on 7 November 2025, outlining significant tax policy changes—including the alignment of VAT and social security contribution levies across
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UK: HMRC updates transfer pricing guidance
The UK’s HM Revenue and Customs (HMRC) revised its Transfer Pricing Operational Guidance (INTM480000) on 10 November 2025. The update revises the section Searching for comparables: range of results (INTM485120), which sets out HMRC’s approach to
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Slovenia updates corporate income tax rules for investment funds
Slovenia has amended its Corporate Income Tax Act (ZDDPO-2V), with the changes published in the Official Gazette No. 85/2025 on 6 November 2025. The revisions introduce new provisions for investment funds and clarify rules for asset transfers and
See MoreSri Lanka: IRD announces upcoming tax CIT, PIT, IIT deadlines
The Sri Lankan Inland Revenue Department (IRD) has released a "NOTICE TO TAXPAYERS", issuing a gentle reminder to all taxpayers that crucial deadlines for submitting the income tax return and remitting income tax payment and withholding tax payments
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