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,
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Switzerland 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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Ukraine urges preparation for updated CRS XML schema
Ukraine's State Tax Service has announced that the Organisation for Economic Co-operation and Development (OECD) has updated the data exchange schema under the Common Reporting Standard (CRS), introducing new technical requirements that financial
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OECD updates signatory list for GIR MCAA automatic exchange of GloBE information
The OECD published an updated list of signatories to the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA), including the respective signing dates, on 8 September
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Finland updates list of participating jurisdictions for automatic financial account information exchange
Finland’s tax administration published an updated list of participating jurisdictions for the automatic exchange of financial account information under DAC2, the CRS MCAA, and bilateral automatic exchange agreements on 9 September 2026. The
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Thailand signs multilateral agreement on GloBE information exchange (GIR MCAA)
Thailand signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 4 August 2026, according to an OECD update. The GIR MCAA is intended to reduce compliance burdens for multinational enterprise (MNE)
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Kenya: KRA launches tax amnesty programme through end of 2026
The Kenya Revenue Authority (KRA) has activated a tax amnesty covering interest, penalties and fines for outstanding liabilities from periods ending on or before 31 December 2025, according to a public notice issued on 7 September 2026. The
See MoreSwitzerland updates list of jurisdictions for automatic exchange of financial information
The State Secretariat for International Finance (SIF) has updated Switzerland's list of jurisdictions for the automatic exchange of financial account information, reclassifying Trinidad and Tobago as a reciprocal jurisdiction, according to a notice
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Namibia: NRA reminds taxpayers of five-year record retention requirement
The Namibia Revenue Agency (NamRA) has reminded taxpayers, traders, tax professionals and the public of their statutory obligations to retain business records and supporting documents, according to a public notice on 15 July 2026. Under the
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Panama: Revenue Authority updates CRS jurisdiction list
Panama’s General Revenue Directorate has formally adopted a list of 108 participating jurisdictions for the automatic exchange of financial information under the Common Reporting Standard (CRS). Resolution No. 201-5324 was issued on 15 July
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Argentina: ARCA updates automatic exchange of information rules under CRS
Argentina's Customs and Revenue Collection Agency (ARCA) has updated the automatic exchange of financial information regime, known as the Common Reporting Standard (CRS), through General Resolution 5887/2026. The amendment clarifies the scope of
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Bolivia: SIN simplifies tax procedures under new administrative reform
Bolivia’s tax authority (SIN) announced on 17 August 2026 that it has streamlined taxpayer requirements under the "Zero Block" Program, rolling out regulatory changes through Resolution 102600000031 issued on 13 August 2026. The reforms respond
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Tunisia: DGI launches Dexel platform to enable faster, secure tax identification
The Tunisian Ministry of Finance, through the General Directorate of Taxes (DGI), has launched DEXEL, the new online declaration of existence platform, enabling individuals and professionals to complete their declaration of existence procedures and
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