OECD updates GIR MCAA automatic exchange of GloBE information signatories list
The OECD published an updated list of signatories, including their signing dates, to the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA) on 1 October 2026 The agreement
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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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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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Lithuania updates crypto-asset reporting rules under DAC8
Lithuania’s State Tax Inspectorate (VMI) had issued Order No. VA-63 on 24 September 2026, amending the framework established by Order No. VA-119 of 10 December 2025 for crypto-asset service providers reporting user data under the EU DAC8 directive
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France updates DAC6 guidance on lawyer reporting exemption
France’s tax authority has updated its guidance on the mandatory reporting of cross-border tax arrangements under the DAC6 rules, clarifying the limitation of the notification obligation for intermediaries acting as lawyers subject to professional
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Thailand sets fines for tax information exchange violations
Thailand’s Revenue Department has published a notification from the Ministry of Finance (MoF) on 9 September 2026, establishing specific penalties for failing to comply with certain requirements of the Emergency Decree on Exchange of Information
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Qatar, Russia sign MoU to strengthen technical cooperation in tax administration
The State of Qatar and the Russian Federation signed a memorandum of understanding (MoU) on technical cooperation in tax administration to facilitate the exchange of expertise and knowledge and support the development of tax systems and practices in
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Switzerland updates AEOI jurisdiction list
Switzerland’s State Secretariat for International Finance updated its list of jurisdictions for the automatic exchange of financial account information on 21 September 2026, with Romania moved from temporarily non-reciprocal to reciprocal
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Slovenia: FURS updates financial account reporting rules under CRS 2.0
Slovenia’s tax administration (FURS) issued technical guidance on 10 September 2026 on the national implementation of CRS 2.0, EU Council Directive 2023/2226 (DAC8) and Directive 2025/872. The changes were transposed into Slovenian law through
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Switzerland updates MCAA-CbC jurisdiction list
The Swiss Official Gazette had published Decision No. RO 2026 473 on 16 September, updating the list of jurisdictions covered by the Multilateral Competent Authority Agreement (MCAA) on the exchange of Country-by-Country Reports. The decision had
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Kenya: KRA waives tax penalties and interest linked to iTax downtime
The Kenya Revenue Authority (KRA) announced, on 17 September 2026, that it will waive penalties and interest arising from intermittent downtime of the iTax portal in September 2026. The disruption affected taxpayers’ ability to access return
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Serbia introduces one-year business ban for fraudulent e-receipts
Serbia's parliament amended the Law on Fiscalisation, introducing strict penalties for taxpayers who issue fraudulent or invalid electronic receipts. The change was published in Official Gazette No. 80/2026 on 8 September 2026. The Tax
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Bolivia extends tax regularisation programme through end of 2026
Bolivia’s government announced on 16 September 2026 that it has extended the tax regularisation deadline to 31 December 2026. The extension came through Supreme Decree No. 5708 and affects the Tax Relief programme established by Law No. 1733,
See MoreSwitzerland expands CbC reporting exchange list
Switzerland has added Benin, Burkina Faso, Dominica and Greenland to its list of jurisdictions for the exchange of Country-by-Country (CbC) reports, reporting fiscal years beginning on or after 1 January 2025. The supplement, published under RO
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Ukraine joins CRS MCAA Addendum for expanded financial account
Ukraine has joined the Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (Addendum to the CRS MCAA), establishing the international legal basis for exchanging additional information
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Luxembourg updates CRS FAQ, publishes new user manual, XSD schema
Luxembourg's Direct Tax Administration (ACD) has updated the Frequently Asked Questions relating to the Common Reporting Standard (CRS FAQ), which is based on the amended law of 18 December 2015 on the CRS. The revised FAQ document includes an
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Cameroon issues CbC reporting exchange jurisdictions list
Cameroon's Directorate General of Taxation released Order No. 000527/MINFI on 10 June 2026 naming the countries and jurisdictions that have concluded automatic exchange arrangements with Cameroon for Country-by-Country (CbC) tax reports. The order
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Canada introduces priority tax rulings for investments of CAD 1 billion or more
Canada’s Finance Minister François-Philippe Champagne announced on 14 September 2026 that the Canada Revenue Agency (CRA) will fast-track advance income tax ruling requests for investments worth CAD 1 billion or more. The priority system began
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