France submits 2027 social security finance bill to National Assembly
The French government presented the Social Security Finance Bill for 2027 to the National Assembly on 1 October 2026 for debate. It contains no major tax provisions, except for a new levy on certain processed and packaged products containing added
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Greece postpones e-invoicing, digital dispatch deadlines for second-period businesses
Greece has postponed the start dates for mandatory electronic invoicing for businesses with turnover below EUR 1,000,000, as well as the deadlines for implementing Phase B of the digital monitoring of stock movements, according to joint decisions
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EU sets EUR 2 handling fee for low-value e-commerce imports
The European Commission adopted a Delegated Regulation on 21 September 2026 that introduces a fixed handling fee of EUR 2 per item. This charge applies to goods sold through distance sales by non-EU retailers and subsequently released for free
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US: IRS seeks volunteers for free tax preparation programmes
The US Internal Revenue Service (IRS) announced, on 1 October 2026, that it is recruiting volunteers and community organisations to help provide free tax preparation services during the upcoming filing season. Two programmes drive this effort:
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Slovak Republic issues 2026 corporate, individual tax return forms and filing instructions
The Slovak Republic’s Ministry of Finance has issued a series of notifications on tax return forms and related instructions applicable to tax years ending on or after 31 December 2026, for filings due in 2027. Notification No.
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China: STA introduces uniform tax penalty standards from November 2026
China’s State Taxation Administration (STA) has released the National Tax Administrative Penalty Discretionary Benchmark (2026 Edition) through Announcement No. 20 of 2026 on 28 September 2026. The new standards set uniform guidelines for how tax
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Poland enacts windfall tax on energy firms
Poland's President Karol Nawrocki signed a windfall tax bill on 1 October 2026 that targets oil and gas companies. Parliament had already approved the legislation, which aims to recapture profits that energy firms earned from supply disruptions
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Malaysia signs multilateral agreement on GloBE information exchange (GIR MCAA)
Malaysia has signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 16 July 2026, according to an OECD update on 1 October 2026. The GIR MCAA is intended to reduce compliance burdens for
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Brazil: RFB updates CSLL rules with new substance-based tax incentive simplification
The Brazilian Federal Revenue Service (RFB) announced, on 1 October 2026, the publication of Normative Instruction RFB No. 2342 on 15 September 2026. The amendment introduces two main regulatory updates. The first establishes the Globe Simplifying
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France considers 2027 Finance Bill with CIT surcharge, green tax measures
The French government presented the Finance Bill for 2027 to the National Assembly on 1 October 2026 for parliamentary consideration. The proposed 2027 budget aims to address a challenging economic backdrop characterised by a widened deficit of 5.4%
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Ukraine considers 2027 budget with VAT increase to fund war risk insurance
The Ukrainian Parliament is considering the draft Law on the State Budget for 2027, which was submitted on 15 September 2026. The draft sets a deficit limit of UAH 1.67 trillion and includes provisions for a fund to insure Ukrainian businesses
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Singapore updates guidance on transfer pricing treatment of share-based compensation from YA 2026
The Inland Revenue Authority of Singapore (IRAS) updated its Transfer Pricing guidance page on 25 September 2026 with additional guidance on transfer pricing adjustments relating to share-based compensation. The update sets out a revised
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Germany approves temporary fuel tax cut to ease record pump prices
Germany's parliament, comprising the Bundestag and the Bundesrat, on Friday, 25 September 2026, approved a law temporarily reducing fuel taxes on petrol and diesel. The federal government said the measure takes effect on 1 October and remains in
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Greece revises procedures for foreign pensioners
Greece’s Independent Authority for Public Revenue (AADE) had issued Decision A. 1192/2026 on 22 September, 2026, setting out procedures and requirements for foreign pensioners transferring their tax residency to Greece under Article 5B of Law
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Austria extends mineral oil tax reduction through November
Austria’s Federal Council had approved an amendment to the Mineral Oil Tax Act on 29 September 2026, extending the temporary reduction of the mineral oil tax on petrol and diesel through 30 November 2026. The measure allowed Finance Minister
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Lebanon sets inheritance tax procedures under 2026 budget law
Lebanon’s Finance Minister had issued a decision detailing the procedures for implementing inheritance tax provisions introduced under Article 45 of the 2026 General Budget Law. The decision had established practical mechanisms for applying the
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Egypt unveils VAT, tax measures in 2026-27 citizen budget
Egypt’s Ministry of Finance (MoF) had published the 2026/2027 Citizen Budget on 19 September, outlining measures covering income tax, VAT, real estate tax, tax administration and customs. The package had focused on supporting healthcare,
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OECD releases 2025 Model Tax Convention on Income and on Capital
The OECD released the 11th edition of the full version of the “OECD Model Tax Convention on Income and on Capital 2025” on 30 September 2026. The publication sets out the changes introduced in the 2025 update to the OECD Model, which were
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