Taiwan: MoF extends 2025 income certificate filing deadline
Taiwan’s Ministry of Finance (MoF) has announced an extension to the filing deadline for 2025 income-related certificates, after the original end date fell on a weekend. The filing period for 2025 income withholding and non-withholding
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US: Treasury, IRS clarify permanent 100% additional first-year depreciation under OBBB
The US Internal Revenue Service (IRS) and the Department of the Treasury announced on 14 January 2026 the issuance of Notice 2026-11 offering guidance on the permanent 100% additional first-year depreciation deduction for eligible property acquired
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Brazil: RFB denounces fake news about PIX taxation
Brazil’s tax authority, the Federal Revenue Service (RFB) issued a warning to the public on 14 January 2026 regarding false claims circulating on social media that PIX transactions are being monitored for taxation purposes. Authorities stressed
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Hungary: Tax authority updates retail tax guide for 2025
Hungary’s tax authority published a retail tax guide on 19 December 2025, presented in a Q&A format, detailing obligations for domestic and foreign businesses, including platform operators, for the 2025 tax year. Under the rules, businesses
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Peru extends R&D tax incentives through 2028
Peru has extended tax incentives for scientific research, technological development, and technological innovation under Law No. 32539, published on 31 December 2025. The legislation continues the benefits previously established by Laws No. 30309
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Singapore: IRAS issues detailed GST registration form guidance
The Inland Revenue Authority of Singapore (IRAS) has released a comprehensive guide for businesses and individuals on completing the GST F1 registration form through the myTax Portal on 12 January 2026. The guide provides step-by-step
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Argentina enacts sweeping overhaul of tax criminal thresholds, procedures
Argentina has enacted Law 27,799, introducing extensive amendments to the Tax Criminal Regime under Law No. 27,430 and the Tax Procedure Law (Law No. 11,683) together with related changes to civil, commercial and social security legislation.
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OECD issues guidance on digital continuous transactional reporting for VAT
The OECD has published Digital Continuous Transactional Reporting for Value Added Tax: Policy and Design Considerations for Introduction and Operation, a report providing guidance for jurisdictions considering the introduction of a digital
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Turkey enacts omnibus law, includes changes to capital gains, income tax
Turkey’s Law No. 7566, adopted on 4 December 2025 and published in the Official Gazette on 19 December 2025, introduces new rules for 2025–2026, covering residential rental income, capital gains, social security contributions, and UEFA-related
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European Commission confirms application of side-by-side arrangement under the Pillar 2 Directive
The European Commission, in a notice on 12 January 2026, acknowledged the Side-by-Side arrangement on Safe Harbours and confirmed its application within the framework of Council Directive (EU) 2022/2523 (Pillar 2 Directive). Under Article 32 of
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Korea (Rep.): NTS updates guidance on Mutual Agreement Procedure
Korea (Rep.)’s National Tax Service (NTS) has issued a revised version of its guidance on the Mutual Agreement Procedure (MAP) for taxpayers. The document provides details on MAP applications, the procedure and conclusion of cases,
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Sri Lanka: IRD announces AIT, WHT, APIT December 2025 deadlines
Sri Lankan Inland Revenue Department (IRD) has reminded taxpayers to pay Advance Income Tax (AIT), Withholding Tax (WHT) and Advance Personal Income Tax (APIT) withheld during December 2025 no later than 15 January 2026. Tax Types and Payment
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Argentina: ARCA launches digital tax address system for taxpayers, customs operators
Argentina’s tax and customs collection agency (ARCA) announced on 8 January 2026 that it will implement a new tax address regime to replace the current system. The goal is to simplify procedures, reduce administrative burden, and provide greater
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Sweden joins GIR MCAA
The OECD announced that Sweden signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 4 November 2025. The Global Anti-Base Erosion (GloBE) Model Rules require each Constituent Entity of an MNE
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UK: HMRC reduces late payment, repayment interest rates
UK’s HM Revenue & Customs (HMRC) has announced that interest rates for late tax payments and repayments in the UK will be reduced, following the Bank of England’s cut to the base rate. The rates, which are set in legislation and linked
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Cambodia: ACAR announces 2025 financial statement submission deadlines
The Cambodia Accounting and Auditing Regulator (ACAR) has issued Notification No. 040/25 on 23 December 2025, outlining the requirements for enterprises and non-profit organisations to submit their 2025 financial statements in compliance with
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Fiji joins OECD–Council of Europe mutual assistance convention
The Cabinet of Fiji approved the signing of the OECD–Council of Europe Convention on Mutual Administrative Assistance in Tax Matters, as updated by the 2010 protocol, on 6 January 2026. This marks the final step for the country’s removal from
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UK: Treasury approves side-by-side framework for global minimum tax
The UK Parliament has released a statement from the Exchequer Secretary to the Treasury on 7 January 2026 endorsing the Side-by-Side arrangement for the Pillar 2 global minimum tax, recently agreed by the BEPS Inclusive Framework. Implementation in
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