Belgium: Parliament approves DAC9 law on Pillar Two tax information exchange
The Belgian Chamber of Representatives approved a law implementing Council Directive (EU) 2025/872 of 14 April 2025 (DAC9) on 22 October 2026. The directive establishes rules for the automatic exchange of information on Top-up Tax Information
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Bangladesh may introduce bill to split NBR into two divisions
Bangladesh’s government may introduce a bill in the next parliamentary session to split the National Board of Revenue (NBR) into two divisions, following the submission of recommendations by a nine-member committee headed by Prime Minister Tarique
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Germany seeks funding for electricity tax cuts
Germany’s federal government said on Friday, 16 October 2026, that it remains committed to cutting electricity taxes to the EU minimum, but only if the resulting budget shortfall is offset. A finance ministry spokesperson said the cut would
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Taiwan: Businesses may retain loss offset eligibility for minor late tax payments
Taiwan’s National Taxation Bureau of the Central Area, Ministry of Finance, has stated that businesses that filed their tax returns within the statutory deadline but paid the tax due late can still carry forward losses from the previous 10 years
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UK: HMRC updates VAT guidance on cryptoassets
The UK’s HM Revenue & Customs (HMRC) published Help with VAT treatment of cryptoassets, Guidelines for Compliance GfC21 on 15 October 2026 and updated the guidance on 21 October. The guidance explains how UK VAT rules apply to businesses
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Netherlands updates rules on retroactive effect for non-tax-free business contributions
The Netherlands has issued Decree No. 2026-18520, the Policy Decree Retroactive Effect for Non-Tax-Free Contribution 2026 (Beleidsbesluit terugwerkende kracht bij ruisende inbreng 2026), replacing the previous decree of 2008. It was issued on 14
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US: SSTGB approves voluntary disclosure programme for remote sellers
US Streamlined Sales Tax Governing Board (SSTGB) approved amendments to the Streamlined Sales and Use Tax Agreement (SSUTA) on 14 October 2026, establishing a new voluntary disclosure programme for qualified remote sellers. The SSTGB is a
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Brazil simplifies consumption tax compliance for small businesses
Brazil is putting its Consumption Tax Reform into effect, and the new system brings extra paperwork for small operators. Many of them run one-person businesses with little time or staff to handle it. The federal government responded with two new
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US proposes stricter premium tax credit eligibility, repayment rules
The US Internal Revenue Service (IRS) and the Department of the Treasury have issued proposed regulations that update the guidelines for the premium tax credit under the Internal Revenue Code, incorporating recent legislative changes from the One,
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Germany proposes updates to tax haven defence rules following EU list changes
Germany’s Ministry of Finance has published a draft ordinance on 12 October 2026 proposing amendments to the Tax Haven Defence Ordinance, which identifies jurisdictions classified as non-cooperative under the Tax Haven Defence Law. The law aims
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Ukraine proposes ATAD-aligned anti-avoidance rules to combat aggressive tax planning
Ukraine’s government has approved Draft Law No. 16150 prepared by the Ministry of Finance to implement provisions of the Anti-Tax Avoidance Directive (2016/1164) (ATAD) aimed at combating aggressive tax planning. Draft Law No. 16150 was
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Australia: ATO extends 2025-26 individual tax return deadline
The Australian Taxation Office (ATO), on 19 October 2026, has reminded people who prepare their own tax returns that the deadline is close. The usual deadline falls on Saturday 31 October 2026. Because of the weekend, people who prepare their own
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Argentina: ARCA launches new corporate income tax web service
Argentina’s tax authority (ARCA) announced on 19 October 2026 that it has launched the Corporate Income Tax Web service, an online platform for preparing and filing annual corporate income tax returns. Companies with fiscal years ending in June
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Cyprus extends deadline for 2025 individual tax returns
The Cyprus Taxation Department announced, on 19 October 2026, that it has set 31 October 2026 as the deadline for filing the Individual Income Tax Return (without accounts) for the 2025 tax year and paying the tax due. A Decree of the Council of
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Hungary: NAV publishes 2025 global minimum tax return form
Hungary’s tax and customs administration (NAV) published Form 25GLBADO on the ONYA platform on 21 October 2026 for the declaration and payment of the additional taxes that secure the global minimum tax level, along with the recognised domestic
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Uruguay issues decree introducing domestic minimum top-up tax
Uruguay’s government’s Executive Branch issued a decree on 16 October 2026, yet to be published in the Official Gazette, establishing the domestic minimum top-up tax (DMTT) (Impuesto Mínimo Complementario Doméstico or IMCD) regulations,
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South Africa proposes SEZ transfer pricing reforms, corporate tax changes in Medium-Term Budget Policy
South Africa’s National Treasury has delivered the Medium-Term Budget Policy Statement (MTBPS) to Parliament on 21 October 2026. This package comprises three key amendment bills designed to implement the government's tax policy, monetary
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Chile: SII introduces 10% substitute tax on historical untaxed corporate profits
Chile's tax administration, the Internal Revenue Service (SII) announced the implementation of the Substitute Single Tax for Final Taxes (IUSIF) on 21 October 2026, a temporary mechanism established under the National Reconstruction and Economic and
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