Bosnia and Herzegovina tightens TIN registration rules with debt checks, stricter relocation procedures
The Federation of Bosnia and Herzegovina (FBiH) has introduced updated rules governing the registration and assignment of tax identification numbers (TINs), strengthening oversight of new business registrations and corporate restructuring. The
See MoreTaiwan: MoF clarifies penalties for CFC based salary concealment
Taiwan’s Ministry of Finance (MoF) has released a notice 16 March 2026, outlining penalties for cases where employee salary income in Taiwan is concealed through Controlled Foreign Corporations (CFCs) that have no substantive operations. To
See MoreItaly: Revenue Agency clarifies POS-cash register linking requirements under 2025 budget law
The Italian Revenue Agency has provided detailed guidance on the mandatory connection between point-of-sale (POS) devices and electronic cash register systems, effective from 1 January 2026. This requirement, introduced by the 2025 Budget Law,
See MoreUK expands CCL exemptions for hydrogen, soda production
The UK has amended its Climate Change Levy (CCL) rules with the introduction of the Climate Change Levy (Fuel Use and Recycling Processes) (Amendment) Regulations 2026, made on 11 March 2026 and effective from 12 March 2026. The regulations
See MoreUS: JEC brief outlines economic benefits of border adjustment reforms for American consumers, businesses
The US Joint Economic Committee (JEC) released a brief entitled ‘Border Tax Adjustment Would Curtail Profit Shifting and Provide Other Benefits, With Limited Transition Effects’ on 11 March 2026, which outlines the economic case for moving from
See MoreUS: IRS updates tax withholding estimator to incorporate new legislative changes
The US Internal Revenue Service (IRS) unveiled enhancements to the IRS Tax Withholding Estimator on 12 March 2026 to reflect changes to credits and deductions under the One, Big, Beautiful Bill, including no tax on tips, no tax on overtime, and
See MoreTurkey updates special consumption tax rates for petroleum products
Turkey’s Tax Administration has issued revised Special Consumption Tax (SCT) rates for certain petroleum products, following the reinstatement of the fuel price stabilisation mechanism. The decision, based on Presidential Decision No. 10995 of 4
See MoreUS: Treasury issues list of nations obliged to comply with international boycottÂ
The US Department of the Treasury issued a Federal Register notice on 11 March 2026 identifying countries that may mandate participation in international boycotts. The designated nations are Iraq, Kuwait, Lebanon, Libya, Qatar, Saudi Arabia, Syria,
See MoreAustralia: ATO announces GIC, SIC rates for Q4 2025-26
The Australian Taxation Office (ATO) announced the general interest charge (GIC) rates and shortfall interest charge (SIC) rates for the fourth quarter of the 2025-26 income year on 6 March 2025. For the quarter commencing on 1 April 2026, the
See MoreCameroon mandates real-time electronic invoicing under 2026 Finance Law
Cameroon has introduced mandatory electronic invoicing requirements through its 2026 Finance Law, advancing the country's digital tax administration framework and implementing continuous transaction controls (CTC). All taxpayers must now issue
See MoreCambodia: GDT sets market interest rates for related-party loans
Cambodia’s General Department of Taxation (GDT) has issued Notification No. 5097 GDT, establishing market interest rates for related-party and employee loans for 2025. Under Instruction No. 11946 GDT dated 21 August 2018, which covers
See MoreTaiwan introduces enhanced SME tax deductions for hiring, salary increases
Taiwan’s Central District National Taxation Bureau of the Ministry of Finance announced that, effective 1 January 2024, small and medium-sized enterprises (SMEs) that hire at least two additional domestic grassroots employees aged 24 or below, or
See MoreHungary: NAV to expand AI-driven tax fraud detection in 2026
Hungary's tax authority, the National Tax and Customs Office (NAV) will significantly expand its use of artificial intelligence and risk analysis to identify fraudulent taxpayers in 2026, NAV President Ferenc Vágujhelyi stated on 20 February
See MoreUS: IRS’ 2026 ‘dirty dozen’ list warns taxpayers of key scam threats
The US Internal Revenue Service (IRS) announced, on 5 March 2026, its annual Dirty Dozen list of tax scams for 2026 that threaten the tax and financial information of taxpayers, businesses, and tax professionals. The Dirty Dozen is part of a
See MoreNigeria: MoF introduces presumptive tax regulation framework
Nigeria’s Ministry of Finance have introduced the Presumptive Tax Regulations framework on 4 March 2026, marking a significant milestone in Nigeria’s tax reform journey. The Ministry described the framework as simple, clear and fair, with a
See MoreUS: IRS identifies jurisdictions qualifying for 2025 foreign earned income exclusion relief
The US Internal Revenue Service (IRS) has issued Revenue Procedure 2026-16, scheduled for formal publication in Internal Revenue Bulletin 2026-13 on 23 March 2026 on the IRB website. The guidance addresses the foreign earned income exclusion for
See MoreSaudi Arabia: ZATCA urges zakat payers to use ZAKATY platform
The Saudi Zakat, Tax, and Customs Authority (ZATCA) has urged zakat payers to "voluntarily" make their Zakat through the ZAKATY platform or through the ZAKATY website (zakaty.gov.sa). ZAKATY allows individuals to make their Zakat through safe
See MoreArgentina revises rules governing major investment incentive program
Argentina's Executive Branch published Decree 105/2026 in the Official Gazette on 18 February 2026, introducing a series of amendments to Decree 749/2024, which implemented the incentive regime for large investments known as the Régimen de
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