Russia reminds organisations to file 2025 CFC notifications
Russia has reminded organisations that the deadline to submit notifications on controlled foreign companies (CFCs) for 2025 expires on 20 March 2026. This announcement was made on 4 March 2026. A CFC notification must be filed regardless of
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France updates 2026 rent, tenant income ceilings for property investment incentives
France’s tax authorities have released the 2026 rent and tenant income ceilings for rental property investment schemes on 10 March 2026. From 1 January 2026, properties must be rented within the set ceilings, and tenants’ incomes must meet
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Taiwan introduces enhanced SME tax deductions for hiring, salary increases
Taiwan’s Central District National Taxation Bureau of the Ministry of Finance announced that, effective 1 January 2024, small and medium-sized enterprises (SMEs) that hire at least two additional domestic grassroots employees aged 24 or below, or
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India: CBDT expands CRS reporting to include crypto assets, digital currencies
The Central Board of Direct Taxes (CBDT) has issued Notification No. 19/2026 in the Official Gazette on 5 March 2026, amending the Income-tax Rules, 1962 (Rules 114F, 114G, 114H) to bring crypto assets, central bank digital currencies (CBDCs), and
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France clarifies VAT rules for dropshipping without IOSS registration
France’s tax authorities have issued guidance on value-added tax (VAT) for dropshipping transactions where merchants sell goods online to consumers in France or other EU Member States without holding inventory and have not opted into the VAT
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Canada: CRA sets Q2 2026 interest rates on tax overdue, refund amounts
The Canada Revenue Agency (CRA) has announced on 24 February 2026 the prescribed annual interest rates that will apply to any amounts owed to the CRA and to any amounts owed by the CRA to individuals and corporations. These rates will be in
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Australia: ATO reminds businesses to file TPAR to avoid penalties
The Australian Taxation Office (ATO) has reminded businesses of the requirement to lodge a Taxable Payments Annual Report (TPAR) to avoid potential penalties on 9 March 2026. Businesses and government entities who make payments to contractors may
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Hungary: NAV to expand AI-driven tax fraud detection in 2026
Hungary's tax authority, the National Tax and Customs Office (NAV) will significantly expand its use of artificial intelligence and risk analysis to identify fraudulent taxpayers in 2026, NAV President Ferenc Vágujhelyi stated on 20 February
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Hong Kong plans major expansion of unified fund exemption, family office tax concessions
The Hong Kong SAR (HKSAR) government has unveiled proposals in an administrative paper to strengthen preferential tax regimes for funds, family office investment vehicles, and carried interest, following a consultation process in 2024–25. This
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Hong Kong clarifies tax treatment of equity sale gains
The Hong Kong Inland Revenue Department (IRD) has released an advance ruling, dated 28 November 2025, addressing whether a company’s gain from the sale of a long-held equity interest can be treated as a non-taxable capital gain. The ruling
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US: IRS’ 2026 ‘dirty dozen’ list warns taxpayers of key scam threats
The US Internal Revenue Service (IRS) announced, on 5 March 2026, its annual Dirty Dozen list of tax scams for 2026 that threaten the tax and financial information of taxpayers, businesses, and tax professionals. The Dirty Dozen is part of a
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Australia: ATO updates guidance on critical minerals production tax incentives
The Australian Taxation Office (ATO) has released updated guidance on how to claim the Critical Minerals Production Tax Incentive (CMPTI) on 3 March 2026. In the 2024–25 Budget, the Australian Government announced its Future Made in Australia
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Taiwan: Tax relief available for small businesses affected by natural disaster
The Central Region National Taxation Bureau of the Ministry of Finance (Taiwan) has announced that small-scale business owners whose operations are interrupted due to heavy rain or other natural disasters may apply for tax relief for disaster losses
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Ireland: Revenue updates PAYE guidance for employers
The Irish Revenue has issued eBrief No. 043/26 announcing updates to the Employers’ Guide to Pay As You Earn (PAYE) with effect from January 2019. The PAYE system is a method of tax deduction under which employers calculate and deduct income
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Singapore: IRAS advance ruling confirms property sale treated as capital transaction
The Inland Revenue Authority of Singapore (IRAS) has published Advance Ruling Summary No. 4/2026 on 2 March 2026, addressing whether the sale of a company’s property should be regarded as a capital transaction rather than taxable trading
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Ireland: Revenue updates guidance on Expressions of Doubt under Full Self-Assessment
Irish Revenue issued eBrief No. 041/26 on 2 March 2026, announcing updates to guidance on Expressions of Doubt under the Full Self-Assessment system for Income Tax, Corporation Tax and Capital Gains Tax. The update revises Tax and Duty Manual
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IMF Working Paper: Impact of the Large Taxpayer Office in the Republic of Georgia
On 20 February 2026 the IMF published a working paper with the title: Who Pays When Tax Administration Improves? Revenue, Compliance, and Behavioral Responses to Georgia’s Large Taxpayer Office, written by J. Atsebi, M. Chikviladze, M. Das, E.
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Korea (Rep.): 2026 tax measures to boost corporate liquidity, strategic investment
Korea(Rep.)’s National Tax Service (NTS) has rolled out comprehensive tax support and administrative measures to assist businesses facing economic challenges and to strengthen strategic growth sectors in 2026. Corporate liquidity and payment
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