Italy: Omnibus tax decree, reshapes corporate tax, VAT, compliance rules
The Italian Revenue Agency has announced that it published Legislative Decree No. 148 of 7 August 2026 (the Omnibus Tax Decree) in the Official Gazette on 11 August 2026. This follows the Italian government's approval of a sweeping 37-article tax
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Germany: Federal Cabinet approves draft Annual Tax Act 2026, incorporates OECD Side-by-Side Package
Germany’s Federal Cabinet released a press release on 12 August 2026 announcing the adoption of the draft Annual Tax Act 2026 (Jahressteuergesetz 2026) on 12 August 2026, proposing a broad package of changes to German tax rules. Among its key
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Italy gazettes decree reshaping local tax administration, fiscal federalism
The Italian Revenue Agency announced on 12 August 2026 that it published Legislative Decree No. 147/2026 in the Official Gazette No. 185 on 11 August 2026, which entered into force the same day. Legislative Decree No. 147/2026 introduces specific
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Cambodia: MEF abolishes stamp duty penalties on property transfers
Cambodia’s Ministry of Economy and Finance ("MEF") on 4 August 2026 issued Notice No. 008 on the Principles of Exemptions and Tax Concessions on the Transfer of Ownership or Possession of Immovable Property ("Notice 008"), introducing a package of
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Denmark extends limitation period for claiming dividend tax refunds
The Danish Tax Agency has extended the limitation period for claiming a refund of Danish dividend tax from three years to five years following a June 2026 decision by the Danish Supreme Court. The agency has updated its guidance on claiming a refund
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Italy reforms tax justice rules for magistrates
Italy has published Legislative Decree No. 149 of 7 August 2026 in the Official Gazette No. 185 of 11 August 2026. The legislative decree introduces comprehensive reforms to Italy’s tax justice system, strengthening the legal framework
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US: IRS expands business tax account features for eligible businesses
The US Internal Revenue Service announced, on 6 August 2026, 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 federal
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Bulgaria enacts 2026 state social security budget with revised contribution bases
Bulgaria has published the State Social Security Budget Act for 2026 in the Official Gazette, setting new monthly bases for social security contributions following the country’s adoption of the euro. The maximum monthly basis for social
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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
Singapore’s 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:
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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
See MoreDenmark 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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