Argentina: ARCA publishes FAQs on electronic tax address notifications
Argentina’s tax and customs agency (ARCA) has released frequently asked questions on electronic tax address notifications on 9 December 2025. The Electronic Tax Address is a secure and free virtual mailbox that replaces the physical address for
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Poland: Council of Ministers approves draft Crypto-Assets Market Act
Poland’s Council of Ministers has adopted the draft act on the crypto-assets market on 8 December 2025, which is identical to the draft legislation passed by the Sejm (lower house of the parliament) on 7 November 2025. The Act ensures the
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Thailand submits initial accession memorandum toward OECD membership
The OECD announced that Thailand submitted its initial accession memorandum on 8 December 2025, marking the start of the technical phase of the accession process. Thailand reaches key milestones in OECD accession process On 8 December 2025,
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Finland: Parliament approves amendments to business tax, asset valuation law
Finland’s parliament (Eduskunta) has approved Bill No. HE 125/2025 vp on 25 November 2025, introducing amendments to the Business Income Tax Act and the Valuation of Assets in Taxation Act, along with temporary changes to the Income Tax
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Israel: Cabinet approves 2026 state budget amid controversy
The Israeli cabinet approved the 2026 state budget on 5 December 2025 after prolonged negotiations and internal disputes over allocations. The key tax measures and policy changes are as follows: Corporate and Banking Taxes New measures
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UAE: MoF issues new resolution outlining fines for electronic invoicing non-compliance
The UAE’s Ministry of Finance has announced the issuance of Cabinet Resolution No. (106) of 2025, which establishes violations and administrative fines for non-compliance with legislation governing the Electronic Invoicing System. The measure
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OECD: 26 jurisdictions agree to enforce international tax transparency on offshore real estate
The OECD announced, on 4 December 2025, that 26 jurisdictions have committed to implementing the new international framework for the automatic exchange of information on offshore real estate. This milestone marks a significant expansion of global
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OECD publishes 2025 public trust in tax report
The OECD announced the release of its report, Public Trust in Tax 2025: Asia and Beyond, on 4 December 2025. Public trust in tax remains strongest in Asia—particularly South-East Asia—and the Anglophone Pacific (Australia, Canada, New
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Algeria launches online service for fuel consumption tax payments
Algeria’s General Directorate of Taxes has introduced a new online service allowing vehicle and truck owners travelling to neighbouring countries to pay the fuel consumption tax via the “Tabioucom” platform. The service enables users to pay
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Taiwan: Southern National Taxation Bureau outlines tax treaty relief for overseas e-commerce operators
Taiwan’s Southern National Taxation Bureau has reminded domestic enterprises that overseas e-commerce operators may qualify for tax reduction or exemption on business profits under comprehensive tax treaties, provided they meet the required
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New Zealand: Inland Revenue consults shareholder loans
New Zealand Inland Revenue launched a public consultation on 4 December 2025 on the taxation of company loans to shareholders. The consultation proposes a new 12-month time limit, under which certain shareholder loans would be treated as
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Taiwan, Japan sign third regional customs cooperation memorandum
Taiwan and Japan signed their third Regional Customs Cooperation Memorandum on 4 December 2025 during the 49th Taiwan-Japan Economic and Trade Conference, expanding bilateral customs exchanges. The memorandum was signed by Su Jia-chuan, Chairman of
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Taiwan: Foreign e-commerce firms can claim tax exemption on Taiwan-sourced profits
Taiwanese businesses paying for electronic services from foreign e-commerce enterprises may qualify for tax relief under bilateral tax treaties. This announcement was made by the Southern Taiwan National Tax Administration (STNTA) on 5 December
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Taiwan: Foreign e-commerce firms can claim tax exemption on Taiwan-sourced profits
Taiwanese businesses paying for electronic services from foreign e-commerce enterprises may qualify for tax relief under bilateral tax treaties. This announcement was made by the Southern Taiwan National Tax Administration (STNTA) on 5 December
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Colombia: DIAN seeks public input on draft fiscal reconciliation resolution
Colombia’s tax authority, DIAN, has launched a public consultation on a draft resolution that partially amends Resolution 000227 of 2025 on 3 December 2025 , which covers tax, customs and exchange matters. The amendment concerns the
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Germany: Bundestag approves tax amendment Act 2025
Germany’s lower house of the parliament (Bundestag) approved the draft Tax Amendment Act 2025 on 4 December 2025, which introduces tax relief measures for individuals and updates several technical provisions across existing tax legislation. Key
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OECD issues Revenue Statistics in Africa 2025 report
The OECD has published the report, ‘Revenue Statistics in Africa 2025’ on 3 December 2025, presenting comparable tax and non-tax revenue data from 1990 to 2023 for 38 African countries. Executive summary The Africa average tax-to-GDP ratio
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Taiwan: Tax authority urges organisations to join digitised donation deduction system
Taiwan’s National Taxation Bureau of the Northern Area has urged donation-receiving agencies and organisations to participate in the digitisation of documents related to donation deductions under the Comprehensive Income Tax, aligning with
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