OECD publishes transfer pricing profiles for eight countries
The OECD has published the revised transfer pricing country profiles, including profiles for Bosnia and Herzegovina, Brazil, Costa Rica, Croatia, Greece, Iceland, Korea (Rep.), and Norway on 22 January 2026. These profiles focus on countries'
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Turkey raises withholding tax refund limits for 2026
Turkey’s Ministry of Treasury and Finance has increased the limits for cash refund claims related to withholding tax (WHT). For 2026, the maximum amount eligible for a cash refund without requiring inspection reports rises from TRY 340,000 to
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Turkey: Revenue Administration sets asset revaluation rate for Q4 2025
Turkey’s Revenue Administration has set the asset revaluation rate for the fourth interim tax period of 2025 at 25.49%. The announcement was issued on 20 January 2026 through Corporate Tax Law Circular No. 71 (KVK-71 / 2026-1 / Investment
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Poland sets 2026 thresholds for small-taxpayer regimes
Poland has announced the thresholds for several small-taxpayer regimes, including the reduced corporate tax rate, the simplified VAT scheme, the simplified flat-rate tax, and the investment incentive deduction for 2026. The new thresholds
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Croatia issues implementing rules for DAC8 crypto asset reporting , DAC9 GloBE top-up tax reporting
Croatia issued Ordinance Amending the Ordinance on the Automatic Exchange of Information on 31 December 2025, updating the rules on the automatic exchange of information to align with new EU reporting standards. The amendments introduce fresh
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Luxembourg publishes 2026 municipal tax multipliers
Luxembourg has gazetted the municipal rate multipliers for commercial and property taxes for the 2026 tax year. The published tables also provide details of deliberation dates and Grand Ducal approvals throughout 2025, offering transparency on
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Switzerland updates CbC reporting list
Switzerland has updated its list of jurisdictions for the automatic exchange of Country-by-Country (CbC) reports under the Multilateral Competent Authority Agreement on Automatic Exchange of Country-by-Country Reports (CbC MCAA). Decision No. RO
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Taiwan clarifies CFC rules on low-tax jurisdiction gains, losses
Taiwan’s Northern National Taxation Bureau of the Ministry of Finance has reminded profit-seeking enterprises that when calculating Controlled Foreign Corporation (CFC) annual earnings, investment gains or losses originating from “low-tax
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China extends community service tax relief through 2027
China’s Ministry of Finance, State Taxation Administration, National Development and Reform Commission, Ministry of Civil Affairs, Ministry of Commerce, and National Health Commission issued Announcement No. 7 of 2026 on 15 January 2025, which
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Finland issues guidance on Pillar 2 effective tax rate, top-up tax calculations
Finland’s tax administration has published new guidance on 20 January 2026 on the minimum taxation of large groups under the Pillar 2 global minimum tax framework. The guidance provides detailed explanations on the calculation of the effective
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Estonia: Parliament reviews bill to implement DAC8 crypto-asset reporting
Estonia’s parliament is reviewing draft Bill 795 SE, submitted on 19 January 2026, which seeks to implement Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8). The bill introduces new reporting and due diligence requirements for
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UK: HMRC updates guidance on transfer pricing, PE rules, diverted profits tax
The UK tax authority, His Majesty's Revenue and Customs (HMRC) has updated its International Manual, providing revised guidance on key taxation areas affecting multinational companies. The updates, published on 16 January 2026, include the
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Mexico announces FY2025 corporate tax returns deadline
Mexico’s tax administration, the Servicio de Administración Tributaria (SAT), has announced, on 12 January 2026, that the annual tax filing deadline for fiscal year 2025 for Mexican resident legal entities will fall on 31 March 2026. In-scope
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EU removes Nigeria from anti-money laundering, countering financing of terrorism list
The Federal Government of Nigeria has welcomed the decision of the European Commission to remove Nigeria from the European Union’s list of high-risk third countries for Anti-Money Laundering and Countering the Financing of Terrorism
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Georgia updates excise duty framework for tobacco products
Georgia has amended its excise duty framework for tobacco and tobacco products, introducing both reduced and increased rates depending on production volume and origin. No. Product HS Code Description Unit Excise Rate (%) 3 Tobacco,
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France: Government publishes list of approved e-invoicing platforms
The French government has published a list of the first 101 platforms approved for use under the country’s electronic invoicing (e-invoicing) and electronic reporting reform. The list, issued on 16 January 2026 by the Directorate General of Public
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Cyprus Presidency outlines taxation priorities
The Cyprus presidency presented its work programme for the first half of 2026 at the EU Economic and Financial Affairs Council (ECOFIN) meeting on 20 January, outlining its taxation priorities. The Presidency will continue efforts to combat tax
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Bulgaria: National Assembly considers tax incentives for electric vehicles, R&D
Bulgaria’s National Assembly is reviewing a draft law amending and supplementing the Corporate Income Tax Act, submitted on 13 January 2026. The proposal introduces tax measures aimed at promoting electric mobility and research and development
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