Bosnia and Herzegovina: Srpska sets deadline for 2025–2026 tax returns
Bosnia and Herzegovina’s Tax Administration of Republika Srpska has confirmed that 31 March 2026 is the deadline for submitting annual tax returns for 2025 and 2026. Returns can be filed electronically, and taxpayers are urged to meet the deadline
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UK: HMRC proposes broader digital tax reporting under MTD
UK’s His Majesty’s Revenue and Customs (HMRC) has introduced regulations requiring the use of compatible software to submit information on business and property income and to maintain associated records. This information will be used to
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France issues GloBE payment notice for 2026
France has issued the GloBE payment notice that multinational enterprises liable for top-up tax under the GloBE Pillar Two rules must submit for the first time in 2026. All companies belonging to a group within the scope of Pillar Two rules must
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Germany: MoF publishes draft bills for crypto, digital platform tax reporting
The German Ministry of Finance ( MoF) published draft bills on 24 March 2026 to ratify three international agreements aimed at strengthening tax transparency. The bills cover the CARF MCAA for crypto-asset reporting, the DPI MCAA for income from
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France: Government extends reduced VAT for forestry sector until 2028
The French government has extended the reduced 10% VAT rate for certain forestry and fire prevention activities. Published on 25 March 2026, the update is included in Article 96 of the 2026 Finance Law (Law No. 2026-103) and in the official Bulletin
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Ireland: Revenue updates participation exemption guidance for foreign distributions
Irish Revenue published eBrief No. 063/26 on 25 March 2026, providing updated guidance on the participation exemption for specified foreign distributions Participation exemption for certain foreign distributions Tax and Duty Manual (TDM) Part
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Germany: MoF publishes draft bill to implement GloBE information exchange
The German Ministry of Finance (MOF) on 20 March 2026 published a draft bill to implement the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA), which Germany signed on 19
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Russia: MoF updates guidance on mutual agreement procedure requests
The Russian Ministry of Finance (MoF) published updated guidance on requesting assistance under the Mutual Agreement Procedure (MAP), setting out detailed rules for taxpayers seeking relief from double taxation under applicable double taxation
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Australia: ATO issues guidance on Pillar Two rules for tax consolidated group restructures, transition rules
The Australian Taxation Office has released guidance on tax consolidated group restructures and transition rules, outlining how Australia’s Pillar 2 minimum tax rules apply to acquisitions, restructures, and other ownership or asset transfers
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Australia: ATO consults on thin capitalisation compliance, risk-weighted asset allocation for foreign bank branches
The Australian Taxation Office has opened a public consultation on Draft Practical Compliance Guideline PCG 2026/D1, covering thin capitalisation and the allocation of risk-weighted assets to Australian branches of foreign banks. This
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India: Lok Sobha approves Finance Bill 2026 with amendments
India’s Lok Sabha (lower house of parliament) has approved the Finance Bill 2026 with amendments on 25 March 2026. It now awaits approval by the Rajya Sabha. The bill implements the Union Budget 2026–27, including measures to introduce the new
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France releases form for statement of assessment of the supplementary (top-up) tax
The French tax authority has released the statement of assessment of the supplementary (top-up) tax (Form 2272-SD) and related guidance for reporting supplementary (top-up) tax. The form must be filed by parent or constituent entities subject to the
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Sweden: Parliament approves law to implement DAC9, GIR MCAA
Sweden’s parliament has approved legislation to implement Council Directive (EU) 2025/872 (DAC9) on 25 March 2026. The primary provisions and the new law are proposed to enter into force on 1 May 2026. This legislation details a proposal to
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Finland updates minimum tax act to reflect latest Pillar Two guidance, implements Side-by-Side package
Finland has gazetted Law 187/2026 of 20 March 2026, introducing several amendments to the Minimum Tax Act for Large Groups, aligning national law with European Union directives on global tax standards. The changes align domestic legislation with
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Taiwan: MoF outlines treaty relief for foreign e-services profits
Taiwan’s Ministry of Finance (MoF) has released a notice on 26 March 2026, outlining the possible tax exemption on business profits earned by foreign enterprises from providing electronic services, where such relief is available under applicable
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UN Tax Committee Discusses Environmental Taxation
On 25 March 2026 the UN Committee of Experts on International Cooperation in Tax Matters discussed the workstreams for environmental taxation. The subcommittee on environmental tax presented its planned workstreams for comment and approval. The
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UN Tax Committee Discusses Guidance on AI for Tax Administrations
On 25 March 2026 the UN Committee of Experts on International Cooperation in Tax Matters discussed the proposed workstream for the guidance on tax administration and AI. The subcommittee presented its planned work for comment and approval. The
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North Macedonia clarifies procedure for claiming loss carryforwards
The Public Revenue Office of North Macedonia has announced, on 12 March 2026, that companies subject to corporate income tax reporting a loss in their 2025 Tax Balance Sheet (Form "DB") can carry the loss forward by submitting Form DD‑01 by 31
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