Indonesia: DGT delays tax collection by e-commerce platforms until November 2026
Indonesia’s Directorate General of Taxes (DGT) has postponed the implementation of marketplace obligations to collect Article 22 Income Tax from domestic traders until 31 October 2026, with the collection requirement now scheduled to take effect
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Singapore: IRAS updates GST guidance for property owners
The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on the GST treatment of property transactions, including the treatment of an Option to Purchase (OTP) containing a nominee clause. The IRAS has published the GST: Guide for
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Egypt updates taxpayer bookkeeping rules, state-owned company profit transfers
Egypt has enacted three laws introducing changes to state revenue collection, taxpayer bookkeeping requirements, temporary tax cards and the transfer of profits from state-owned companies to the General Treasury. Law No. 148 of 2026, Law No. 150
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Dominican Republic revises waste management contribution brackets
The Dominican Republic has introduced new solid waste management contribution brackets and restrictions on certain single-use plastics under Law No. 36-26, which amends the General Law on the Integrated Management and Co-processing of Solid Waste
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Denmark consults on digital bookkeeping rules
Denmark’s Business Authority has launched a public consultation on proposed changes to requirements for registered standard digital bookkeeping systems (DBS), with the aim of increasing e-invoicing adoption on 1 July 2026. Under the proposal,
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France adopts standard deadline for withholding tax claims
France has published Decree No. 2026-692 of 27 July 2026, removing the shorter deadline for taxpayers to file claims concerning withholding taxes. The decree was signed on 27 July 2026 and published on 29 July 2026 in the Journal officiel de la
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US Treasury, IRS issue guidance on Saver’s Match Ahead of 2027 launch
The US Department of the Treasury and the Internal Revenue Service (IRS) issued Notice 2026-48 on 7 August, announcing their intention to propose regulations on the federal Saver’s Match program. The notice outlines anticipated rules for the
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US: Business Tax Account gives eligible taxpayers more secure, convenient ways to manage federal tax obligations online
The US Internal Revenue Service (IRS) on 6 August 2026 announced new and expanded features for Business Tax Account (BTA) users, giving eligible businesses and organisations more ways to view digital notices, make payments, and access and manage
See MoreSingapore: IRAS updates major exporter scheme GST guide with revised compliance requirements
The Inland Revenue Authority of Singapore (IRAS) has published the e-Tax Guide GST: Major Exporter Scheme (Eighteenth Edition) on 3 August 2026, setting out the latest guidance on the operation of the Major Exporter Scheme (MES). The guide explains
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Taiwan reminds firms of foreign exchange tax requirements
Taiwan's National Taxation Bureau of Taipei, Ministry of Finance has clarified that profit-seeking enterprises may recognise only realised foreign exchange gains and losses for profit-seeking enterprise income tax purposes, while book differences
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Australia, Canada sign MOU on arbitration under BEPS MLI
The Australian Taxation Office (ATO) has published a Memorandum of Understanding (MoU) with Canada outlining the application of Part VI (Arbitration) of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and
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Taiwan: Ministry of Finance issues P2P lending withholding tax guidance
Taiwan’s Ministry of Finance on 6 August 2026 issued an interpretative order clarifying the withholding tax requirements for interest income paid through peer-to-peer (P2P) lending platform operators. Under the order, when a business operating
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Colombia issues tax decree on presumed interest, inflation components
Colombia has published Decree No. 0898 of 29 July 2026, establishing the deemed minimum annual interest rate for loans between companies and their partners or shareholders for the 2026 tax year, while also updating the inflationary components used
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Finland proposes corporate tax cuts in draft 2027 budget
Finland’s Ministry of Finance announced the draft budget for 2027 on 6 August 2026, which includes several significant corporate tax measures. The government will review the draft budget during its budget session on 1–2 September, after which
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Portugal approves Temporary Solidarity Contribution on petroleum sector for 2026
Portugal's Council of Ministers approved a proposal for legislative authorisation to be submitted to the Assembly of the Republic to establish a Temporary Solidarity Contribution on the Petroleum Sector. The exceptional and temporary measure will
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France restores standard deadline for withholding tax claims
France has restored the standard time limit for withholding tax claims by repealing the reduced one-year deadline through Decree No. 2026-692 of 27 July 2026, published on 29 July and effective from 30 July 2026. The measure implements Conseil
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Turkey: Revenue Administration updates tax penalty reduction guide
Turkey’s Revenue Administration has updated and published the Guide on the Tax Penalty Reduction Application, explaining the scope of penalties covered, eligibility requirements, reduction rates, application procedures and payment obligations
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Austria publishes updated regulation reflecting EU list of non-cooperative tax jurisdictions
The Austrian Federal Ministry of Justice has published the Tax Haven Notification Regulation 2026 (StO-KVO 2026) in the Official Gazette on 3 August 2026, updating the country's reference to the European Union's list of non-cooperative jurisdictions
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