UK revises rules on VAT refunds for group members
The UK’s HM Revenue & Customs (HMRC) has updated the rules for UK VAT refunds claimed by non-UK businesses that are members of VAT groups, according to a policy paper issued on 8 September 2026. Under the revised rules, non-UK VAT group
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Australia: Federal Court upholds AUD 173.3m tax benefit adjustment against Hilton
The Federal Court of Australia rejected Hilton International Australia Pty Ltd's challenge to the Commissioner of Taxation on 9 September 2026 (Case: Hilton International Australia Pty Ltd v Commissioner of Taxation (No 2) FCA 1325). Justice Younan
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Belgium: SDA clarifies scope of extended copyright tax regime for software
Belgium's Advance Tax Rulings Service (SDA) has issued Newsflash SDA 2026/05, confirming that the country's favourable copyright tax regime has been extended to computer programs with effect from 1 January 2026. The extension follows the Law of
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Canada introduces priority tax rulings for investments of CAD 1 billion or more
Canada’s Finance Minister François-Philippe Champagne announced on 14 September 2026 that the Canada Revenue Agency (CRA) will fast-track advance income tax ruling requests for investments worth CAD 1 billion or more. The priority system began
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Kazakhstan consults draft law proposing 100% CIT reduction for Investment Agreements
Kazakhstan's Ministry of National Economy has opened a public consultation on a draft law proposing amendments and additions to the country's Tax Code. The draft was published on the Open NPAs portal on 3 September 2026 and reflected feedback from
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Ukraine urges preparation for updated CRS XML schema
Ukraine's State Tax Service has announced that the Organisation for Economic Co-operation and Development (OECD) has updated the data exchange schema under the Common Reporting Standard (CRS), introducing new technical requirements that financial
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South Africa consults on technical Annexure C tax proposals for 2027 Budget
South Africa's National Treasury has launched a consultation inviting taxpayers, tax practitioners and members of the public to submit technical tax proposals for possible inclusion in Annexure C of the 2027 Budget Review, according to a media
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Australia: ATO updates PAYG withholding annual report guidance ahead of October deadline
The Australian Taxation Office has announced updated guidance on PAYG withholding annual reports for interest, dividend, and royalty payments made to non-residents on 11 September 2026. The move follows the creation of a new completion guide
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US: Treasury welcomes revised Pillar Two GloBE Information Return (GIR)
The US Treasury has welcomed the OECD/G20 Inclusive Framework’s release of the revised GloBE Information Return (GIR) on 11 September 2026. The changes implement President Trump's directive to exempt American corporations from the international
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Italy: Supreme Court upholds VAT assessment despite amended return
The Italian Revenue Agency has issued a release on 14 September 2026 regarding a recent decision by the Italian Supreme Court of Cassation (Ordinance No. 24863/2026) concerning the correction of VAT reporting errors. The ruling confirms that
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Italy confirms tax-neutral merger of foundation and agricultural partnership
Italy’s Revenue Agency confirmed on 11 September 2026 that a foundation can merge with a simple agricultural partnership while avoiding capital gains tax, VAT, and most other direct taxes. The ruling, contained in response no. 171, applies to
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Netherlands sets 2030 deadline for mandatory domestic e-invoicing
The Netherlands government has issued Letter No. 2026-0000288216 of 11 September 2026, detailing the strategic implementation framework for electronic invoicing (e-invoicing) and digital reporting in the Netherlands. This policy transposes Council
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China sets 20% tax rate on restricted share sales
China’s Ministry of Finance, the State Taxation Administration, and the China Securities Regulatory Commission released Announcement No. 26 on 28 August 2026 to establish uniform rules for taxing the sale of restricted shares by individual
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Belgium proposes ViDA VAT reforms with OSS expansion, consignment stock phase-out
The Belgian Minister of Finance has submitted draft legislative bill DOC 56 1718/001 to the Parliament on 10 September 2026. This bill partially transposes EU Directive 2025/516 (adopted on 11 March 2025), which forms a core element of the European
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Czech Republic reintroduces electronic sales recording, including VAT and tax relief measures
The Czech Republic’s Ministry of Finance and the Chamber of Deputies have approved the Sales Registration Act on 9 September 2026 after overriding the Senate’s proposed amendments. The legislation has been submitted to the president for
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Australia: Senate passes bill expanding foreign resident CGT rules
The Australian Senate passed the Treasury Laws Amendment (Strengthening Accountability for Tax Adviser Misconduct and Other Measures) Bill 2026 on 10 September 2026, a legislative proposal from the Australian Parliament designed to increase
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Italy clarifies tax treatment of blockchain-based financial instruments
The Italian Revenue Agency clarified, on 10 September 2026, that companies managing digital registers for blockchain-based financial instruments cannot operate as traditional banks under tax law. In response to question no. 170/2026, the Agency
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Bolivia: SIN updates RAU fixed per-hectare fees for 2025
Bolivia’s National Tax Service (SIN) issued Administrative Ruling (RND) No. 102600000036 on 9 September 2026, updating the Fixed Per-Hectare Fees under the Unified Agricultural Regime (RAU) for the 2025 tax year. The update was made in
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