Congo adopts 2026 finance law
The Democratic Republic of the Congo’s Ministry of Budget has issued an official circular outlining the adoption of Finance Law n° 25/060 for the 2026 fiscal year. The document establishes comprehensive protocols for public financial
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Saudi Arabia: ZATCA consults economic substance rules for SEZs
The Saudi Zakat, Tax and Customs Authority (ZATCA) has launched a public consultation on draft economic substance requirements for investors in Saudi Arabia’s special economic zones (SEZs), the authority announced on 18 February 2026. The draft
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Turkey extends Q4 2025 advance tax deadlines in areas impacted by earthquakes
The Turkish Revenue Administration has extended the filing and payment deadlines for fourth-quarter 2025 income and corporate provisional tax returns, as announced in Circular VUK-197/2026-3 on 16 February 2026. The new deadline for affected
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UAE: MoF introduces unified legal framework for tax information exchange on request
The UAE Ministry of Finance issued Cabinet Decision No. 209 of 2025 on Exchange of Information upon Request for Tax Purposes on 10 February 2026. The decision establishes a unified legislative framework for the consistent application of the Exchange
See MoreUAE: FTA publishes updated excise tax guidance
The UAE Federal Tax Authority (FTA) has released an updated guide, Taxable Persons Guide for Excise Tax (Excise Goods) – ETGTP2 on 10 February 2026. This guide is the second in a two-part series for taxable persons on excise tax in the
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Russia: Bank of Russia cuts key policy benchmark by 50 bps
The Bank of Russia Board of Directors decided to cut the key rate by 50 basis points to 15.50% per annum on 13 February 2026. The economy continues to return to a balanced growth path. In January, price growth accelerated significantly due to
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Australia: ATO updates monthly foreign exchange rates for the 2025–26 income year
The Australian Taxation Office (ATO) has updated its foreign exchange rate guidance, which includes Monthly exchange rates for 1 July 2025 to 30 June 2026, and monthly rates for October, November, and December 2025, and January 2026. As per the
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Ireland: Revenue extends 2025 Form 11, CAT ROS filing deadline
Ireland’s tax authority (Revenue) issued eBrief No. 034/26 on 16 February 2026, extending the filing and payment deadlines for certain self-assessment Income Tax and Capital Acquisitions Tax (CAT) obligations for 2025. For self-assessment
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Poland enhances KSeF system with new authentication options, updates manual
Poland has modernised its National e-Invoice System (KSeF) through two major developments: expanded login capabilities launched on 14 February 2026, and a comprehensive manual update for KSeF 2.0. Streamlined access through multiple
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UK: HMRC launches CBAM policy paper, draft legislation for consultation
The UK’s tax authority (HMRC) has released a policy paper outlining its approach to the carbon border adjustment mechanism (CBAM) on 10 February 2026. The Carbon Border Adjustment Mechanism (CBAM) legislation and guidance is being developed in
See MoreTurkey clarifies tax rules for inflation-adjusted investment accounts
Turkey’s Ministry of Treasury and Finance has issued a new Tax Procedure Law Circular (VUK-196/2026-2) on 9 February 2026, outlining how inflation adjustment differences in the Investments-in-Progress account will be treated for tax
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Spain extends select depreciation incentives, higher simplified VAT threshold through 2026
Spain issued Royal Decree-Law 2/2026 on 3 February 2026, reintroducing several measures that had been extended under the now-repealed Royal Decree-Law 16/2025 of 23 December 2025. Housing and eviction protections Eviction Suspension:
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Colombia: SIC updates corporate integration fees for 2026
The Colombian Superintendence of Industry and Commerce (SIC) has announced revised corporate integration fees for 2026, covering mergers, acquisitions, and other corporate integration processes. The adjustments, outlined in Resolution No. 40806
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Romania postpones RO e-Factura deadline for select taxpayers
Romania has pushed back the mandatory implementation of its RO e-Factura system for small and medium-sized enterprises to 1 July 2026. This extension provides businesses with lower annual revenues more time to get their systems ready for
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India: CBDT consults draft income-tax rules, forms under Income-tax Act
India’s Central Board of Direct Taxes (CBDT), under the Ministry of Finance’s Department of Revenue, has launched a consultation seeking stakeholder inputs on the proposed Income-tax Rules and related Forms connected to the Income-tax Act,
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Ireland: Irish Revenue updates guidance on main purpose tests
Irish Revenue has updated its guidance on main purpose tests, issuing eBrief No. 023/26 on 28 January 2026 to clarify the application of objective tests and introduce new guidance on a ‘reasonable to consider’ test. The revisions, effective
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Switzerland sets 2026 interest rates for loans in CHF, foreign currencies
The Swiss Federal Tax Administration has issued two circulars outlining Financing in Swiss Francs on 29 January 2026and Financing in Foreign Currencies on 30 January 2026. Financing in Swiss Francs The following details outline the
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Sweden: MoF initiates e-invoicing review
Sweden’s Ministry of Finance announced on 5 February that it will appoint a special investigator to evaluate how the upcoming VAT in the Digital Age (ViDA) requirements should be implemented in Swedish law. The Council Directive (EU) 2025/516
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