Dominican Republic: DGII clarifies inheritance tax treatment for foreign pensioners
The Dominican Republic’s Tax Authority (DGII) clarified the inheritance tax treatment of estates of foreign pensioners or rentiers covered by Law 171-07 on Special Incentives for Pensioners and Rentiers of Foreign Source. The ruling, G.L. Núm.
See MoreTaiwan reminds businesses on travel expense evidence requirements
Taiwan’s Southern Area National Taxation Bureau had reminded businesses on 16 September 2026, that travel expenses claimed for tax purposes must be supported by evidence showing that the trips were related to business operations. Under Article
See MoreMexico submits 2027 economic package with tax, customs measures
Mexico’s Federal Executive submitted the Economic Package for 2027 to Congress on 8 September 2026, including proposed amendments to the Income Tax Law (ITL), Federal Revenue Law (LIF), Customs Law and Federal Duties Law (LFD), alongside other
See MoreCanada expands tax breaks with permanent Productivity Mega Deduction to attract global investment
Canada’s Prime Minister Mark Carney announced a new tax measure on 15 August 2026 aimed at strengthening Canada's economy and drawing foreign investors to the country. The initiative, called the Productivity Mega Deduction, expands a previous
See MoreBelgium: SDA clarifies scope of extended copyright tax regime for software
Belgium's Advance Tax Rulings Service (SDA) has issued Newsflash SDA 2026/05, confirming that the country's favourable copyright tax regime has been extended to computer programs with effect from 1 January 2026. The extension follows the Law of
See MoreCanada introduces priority tax rulings for investments of CAD 1 billion or more
Canada’s Finance Minister François-Philippe Champagne announced on 14 September 2026 that the Canada Revenue Agency (CRA) will fast-track advance income tax ruling requests for investments worth CAD 1 billion or more. The priority system began
See MoreSouth Africa consults on technical Annexure C tax proposals for 2027 Budget
South Africa's National Treasury has launched a consultation inviting taxpayers, tax practitioners and members of the public to submit technical tax proposals for possible inclusion in Annexure C of the 2027 Budget Review, according to a media
See MoreCzech Republic reintroduces electronic sales recording, including VAT and tax relief measures
The Czech Republic’s Ministry of Finance and the Chamber of Deputies have approved the Sales Registration Act on 9 September 2026 after overriding the Senate’s proposed amendments. The legislation has been submitted to the president for
See MoreSouth Africa: SARS releases updated average exchange rates
The South African Revenue Services (SARS) released updated Average Exchange Rates on 9 September 2026, providing essential data for calculations. The update includes rates for the Australian dollar, Canadian dollar, Euro, Hong Kong dollar, Indian
See MoreSingapore: IRAS updates tax guide on insurer business transfers
Singapore's Inland Revenue Authority (IRAS) has issued an updated e-Tax Guide on 11 Sep 2026 (Third Edition), setting out the tax treatment for licensed insurers transferring their businesses to one another under section 117 of the Insurance Act
See MoreSri Lanka IRD reminds taxpayers of August 2026 AIT, WHT, APIT payment deadlines
Sri Lanka’s Inland Revenue Department (IRD) has reminded taxpayers to make tax payments withheld during August 2026 on or before 15 September 2026. The reminder covers Advance Income Tax (AIT), Withholding Tax (WHT) and Advance Personal Income
See MoreBosnia and Herzegovina adopts new rules governing issuance of tax certificates by FTA
Bosnia and Herzegovina’s Federal Ministry of Finance has adopted new rules governing the issuance of tax certificates by the Federal Tax Administration (FTA), covering taxpayers’ tax liabilities, registration status and residency. The
See MoreSerbia updates e-invoicing rules, introduces preliminary VAT return framework
Serbia’s Ministry of Finance has adopted amendments to the Rulebook on Electronic Invoicing, published in Official Gazette No. 71/2026. The amendments took effect on 1 August 2026, except for provisions concerning the preparation of preliminary
See MoreTaiwan clarifies real estate loss offset rules for enterprises
Taiwan’s Ministry of Finance issued a notice on 28 August 2026 clarifying the treatment of real estate transaction losses for profit-seeking enterprises selling properties subject to different tax rates during the same year. Under Articles 4-4
See MoreSaudi Arabia: ZATCA consults Real Estate Transaction Tax penalties
Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) opened a public consultation on a draft classification of violations and penalties under the Real Estate Transaction Tax (RETT) regime on 3 September 2026. The proposal, prepared under
See MoreTurkey raises withholding tax on money market funds
Turkey’s Revenue Administration has announced that Presidential Decision No. 11734, published in the Official Gazette No. 33361 on 5 September 2026, raises the withholding tax rate on certain money market fund earnings from 0% to 10% for corporate
See MoreQatar: GTA introduces electronic analysis certificate process for sweetened drinks
Qatar’s General Tax Authority will approve analysis certificates required for the registration of sweetened drinks electronically through the Dhareeba platform from 1 November 2026, removing the need for taxpayers to attach the certificates
See MoreTaiwan warns on securities tax for unlisted shares
Taiwan’s Kaohsiung National Taxation Bureau has reminded investors that securities transaction tax may apply to the sale of shares in unlisted companies, depending on how the shares were issued. Under the Securities Transaction Tax Act, shares
See More