Ireland: Revenue updates guidance on accelerated capital allowances under Finance Act 2025
Irish Revenue has released eBriefs 022/26 on 28 January 2026 and eBrie 028/26 on 3 February 2026 providing updated guidance on accelerated capital allowances introduced under the Finance Act 2025. Accelerated capital allowances The following
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Colombia: DIAN clarifies expense deductibility of DSNO
Colombia’s tax authority (DIAN) issued Ruling No. 0158 of 26 January 2026, clarifying how expenses supported by documents from persons not obligated to issue invoices (DSNO) can be deducted. The ruling permits DSNOs that are generated and
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Ecuador: SRI sets presumptive tax coefficients for 2024 fiscal year
Ecuador’s Internal Revenue Service (SRI) has issued Resolution No. NAC-DGERCGC26-00000004 on 6 February 2026, establishing coefficients for presumptive tax assessments for the 2024 fiscal year. The resolution allows the SRI to determine
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Germany: Bundesrat approves law boosting private investment, financial sector
The German Federal Council (Bundesrat) gave its approval to the law supporting private investment and the financial sector on 30 January 2026, following Bundestag’s approval on 19 December 2025. Income tax: Increase in commuter allowance
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Singapore: IRAS updates tax computation guidance, introduces new exchange rate tool
The Inland Revenue Authority of Singapore (IRAS) has updated its Preparing a Tax Computation webpage on 2 February 2026, making revisions to Exchange Rate Search Function (XLSX) covering financial years ending 2021 through 2025. A tax computation
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Australia: ATO updates guidance on risk indicators for privately owned, high-wealth groups
The Australian Taxation Office (ATO) has released updated guidance on What attracts our attention, outlining the behaviours, characteristics, and tax matters that may draw scrutiny. The guidance highlights a wide range of factors associated with
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Cameroon releases 2026 Finance Law, includes new rules for digital giants, green levies
Cameroon’s Ministry of Finance issued a circular on the execution of the 2026 Finance Law, providing guidance on its implementation and outlining the key tax measures introduced for the year. The circular outlines the mandatory instructions for
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EC approves EUR 3 billion German aid scheme for clean technology manufacturing
The European Commission (EC) approved a EUR 3 billion German State aid scheme on 5 February 2026 to support strategic investments that add clean technology (cleantech) manufacturing capacity, in line with the objectives of the Clean Industrial
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Denmark: Ministry of Taxation proposes increase in reminder fees for taxes, duties
The Danish Ministry of Taxation has submitted Bill No. L 102 to the Folketing on 3 February 2026, proposing amendments to the Collection Act and various other laws to increase reminder fees in the collection of certain taxes and duties by the
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Pakistan: Federal Constitutional Court upholds super tax
In a landmark judgement the federal constitutional court hearing the cases involving section 4B and 4C of the income tax ordinance 2001 (super tax cases), upholding super tax which is expected to fetch revenue to the tune of PKR 300 billion to the
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Netherlands: Government coalition outlines 2026–2030 budgetary and tax changes, introduces new business contribution
The Dutch government’s incoming coalition released its agreement for the 2026–2030 term on 30 January 2026, along with an appendix outlining planned budgetary and tax changes. The proposals outline several notable shifts affecting businesses,
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France passes 2026 budget, halves exceptional contribution to large company profits
France finally passed its 2026 budget on 2 February 2026 after two no-confidence motions failed, allowing Prime Minister Sebastien Lecornu’s minority government to survive and bringing a measure of political stability. The prolonged
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Australia: ATO announces availability of reportable tax position schedule for 2026
The Australian Taxation Office (ATO) has released the reportable tax position (RTP) schedule and accompanying instructions for the 2026 income year on 29 January 2026. Companies are generally required to lodge an RTP schedule if their total
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Dominican Republic: DGII extends agricultural tax exemptions for 2026
The Dominican Republic’s tax authority (DGII) has extended tax exemptions for the agricultural sector for 2026 through General Rule No. 01-2026, published on 28 January 2026. The rule maintains the exemptions established under General Rule No.
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Colombia: Constitutional Court suspends economic emergency decree, tax measures
Colombia’s Constitutional Court announced the provisional suspension of Decree No. 1390 of 22 December 2025 on 29 January 2026, which declared a state of economic and social emergency across the national territory. The suspension will remain in
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Singapore: IRAS updates e-tax guides on ACAP, GST renewal
The Inland Revenue Authority of Singapore (IRAS) has released two updated e-Tax guides on 30 January 2026: IRAS e-Tax Guide GST: Assisted Compliance Assurance Programme (ACAP) (Fifth Edition) and IRAS e-Tax Guide GST: Renewal of ACAP Status (Sixth
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Switzerland: FTA sets 2026 Safe-Harbour rates for related-party loans
The Swiss Federal Tax Administration ( FTA) has released circulars outlining the safe-harbour interest rates for loans between shareholders and related parties. The circular covering loans in Swiss Francs (CHF) was issued on 29 January 2026,
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Ukraine: National Bank lowers key policy rate
The National Bank of Ukraine (NBU) has reduced its key policy rate from 15.5% to 15%, effective 30 January 2026, marking the start of a monetary easing cycle. This announcement was made on 29 January 2025. The move reflects a steady decline in
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