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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Poland launches national e-invoice system (KSeF 2.0)
Poland’s Ministry of Finance announced that it has launched the national e-invoice system (KSeF 2.0) on 1 February 2026. Since launch, more than 50,000 invoices have already been submitted to the system. Poland’s Minister of Finance and
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Taiwan announces extended deadline for 2025 withholding, dividend statements
Taiwan’s Northern District National Taxation Bureau of the Ministry of Finance has announced that the filing period for 2025 income withholding and non-withholding statements, dividend statements, and trust income returns runs from 1 January 2026
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New Zealand: Government announces 2026 budget date
The New Zealand Government will present its 2026 Budget on 28 May 2026, outlining its financial intentions for the 2026–2027 fiscal year, Finance Minister Nicola Willis announced on 28 January 2026. “The focus of this year’s Budget will be
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Ireland: Revenue updates guidance on residential zoned land tax
The Irish Revenue has issued eBrief No. 024/26 on 29 January 2026, updating Tax and Duty Manual Part 22A-01-01 with guidance on the Residential Zoned Land Tax (RZLT). The update reflects amendments introduced under the Finance Act 2025. Key
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Luxembourg: Tax Authority publishes 2025 EUR reference exchange rates
The Luxembourg Administration of Direct Tax has issued Circular L.G.-A No. 60bis/11 on 27 January 2026, providing the reference exchange rates of the euro for the year 2025. The rates, which include both year-end (31 December 2025) and annual
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OECD convenes Sixth Global Forum on VAT
The OECD has released a statement on the Sixth OECD Global Forum on VAT, held from 26 to 28 January 2026 in Paris, France. The meeting brought together more than 300 representatives from 104 jurisdictions, international organisations, businesses,
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Sweden proposes withholding tax exemption on dividends paid to certain foreign states
The Swedish Ministry of Finance has released a proposal on 27 January 2026, introducing a withholding tax exemption for dividends paid to foreign governments and foreign entities equivalent to Swedish regions, municipalities, or municipal
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Taiwan: Tax authority clarifies use correct industry codes when filing income tax
Taiwan’s Central District National Taxation Bureau of the Ministry of Finance has reminded profit-seeking enterprises to declare profit-seeking enterprise income tax using the correct industry code based on their actual economic activities for the
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Canada consults draft legislations for corporate taxation, anti-avoidance rules and other measures
Canada’s Department of Finance launched a consultation on several draft legislative proposals to implement a range of previously announced tax measures on 29 January 2026. The proposed changes aim to clarify and improve tax rules, close gaps to
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Philippines: BIR resumes tax audits, field operations under new rules
The Philippines’ Bureau of Internal Revenue (BIR) announced on 27 January 2026, through Revenue Memorandum Circular (RMC) 8-2026, the lifting of the suspension on all tax audits and field operations that had been halted under an order issued in
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US: IRS National Taxpayer Advocate releases 2025 Annual Report to Congress
The US Internal Revenue Service (IRS) released the National Taxpayer Advocate’s 2025 Annual Report to Congress on 28 January 2026, assessing IRS performance over the year and identifying potential risks for 2026. The report notes that taxpayer
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Chile: SII issues guidance on deductibility of payments to shareholder-employees
Chile’s tax authority (SII) recently published Ruling No. 146-2026 of 21 January 2026, clarifying the tax treatment of various expenses incurred in relation to shareholder-employees who receive remuneration from their companies. The Ruling
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