Poland eases transfer pricing compliance, payment penalties
The Polish Council of Ministers approved amendments to the Personal Income Tax Act and Corporate Income Tax Act on 21 July 2026, designed to cut red tape around transfer pricing disclosures and reduce penalties for misfiled payments. The changes
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Singapore adds related party transaction reporting to corporate tax compliance focus
The Inland Revenue Authority of Singapore (IRAS) has updated its Getting Companies to Comply guidance, adding the timely and accurate filing of the Form for Reporting Related Party Transactions (RPT Form) as a new ongoing area of corporate tax
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Romania gazettes modernised advance pricing agreement, transfer pricing documentation rules
Romania has published Order No. 827/2026 and Order No. 828/2026 in the Official Gazette on 30 June 2026. Order No. 827 revises the procedures and application requirements for issuing and modifying advance pricing agreements (APAs), while Order No.
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Panama: DGI updates transfer pricing reporting form ahead of 2026 filing season
Panama's tax authority (DGI) has announced the approval of a new version of the transfer pricing information return (Form 930 – Version 3) under Resolution No. 201-4247 of 16 June 2026, published in the Official Gazette on 1 July 2026. The
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Chile: SII launches benchmark tool to assess transfer pricing risk
Chile’s Internal Revenue Service (SII) announced, on 23 June 2026, that it has unveiled industry-specific benchmark indicators enabling distribution companies to evaluate their transfer pricing compliance and identify potential tax risks. The
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Bolivia: SIN further extends 2025 filing deadline for financial statements, transfer pricing documentation
Bolivia’s National Tax Service (SIN) has issued Resolution No. 102600000017 of 27 May 2026 to further extend the deadline for the digital submission of financial statements, the annual report, the transfer pricing study, and the related-party
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Moldova: STS introduces electronic transfer pricing information form ahead of June deadline
Moldova’s State Tax Service (STS) has announced the rollout of an electronic transfer pricing information form within the Electronic Declaration system, accessible through taxpayers' Personal Cabinets on 12 May 2026. This new platform will handle
See MoreBolivia updates corporate tax and transfer pricing reporting rules, extends 2025 filing deadlines
Bolivia’s National Tax Service (SIN) has issued Resolution No. 102600000014 on 16 April 2026, marking a significant shift toward the full digitalisation of financial and tax data. These updates specifically refine how businesses handle their
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Algeria extends CIT, PIT, transfer pricing filing deadlines for 2025 fiscal year
Algeria's tax authority, the General Directorate of Taxes (DGI) has granted taxpayers additional time to file their annual income tax returns for the 2025 fiscal year, according to an announcement on 16 April 2026. The filing deadline for annual
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Brazil: New transfer pricing framework brings strategic shift for multinationals
Brazil has fundamentally restructured its transfer pricing system through Law No. 14,596/2023 and RFB Normative Instruction No. 2,161/2023, marking a decisive shift toward OECD standards. The arm's length principle takes centre stage The
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UN: 32nd Session of Committee of Experts on Tax Cooperation
The 32nd session of the UN Committee of Experts on International Cooperation in Tax Matters is to be held from 23 to 26 March 2026. A provisional agenda has been issued, which includes the following topics: UN Model Tax Convention Work on the
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Georgia introduces reporting obligations for international controlled transactions exceeding GEL 500,000
Georgia has issued Order No. 52 of 24 February 2026, in the Official Gazette, establishing a new annual obligation to report information on international controlled transactions. The order introduces a mandatory reporting requirement for entities
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Latvia introduces controlled transactions report to streamline transfer pricing compliance
Latvia has significantly reshaped its transfer pricing compliance framework from 1 January 2026, following amendments to the Law “On Taxes and Fees” adopted at the end of 2025. The changes are designed to modernise reporting requirements, reduce
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Denmark issues consolidated rules on tax-free business conversions
The Danish Official Gazette published Executive Order No. 24/2026 on 13 January, proclaiming the consolidated text of the Act on Tax-Free Business Conversion. The consolidation incorporates amendments introduced by Act No. 1576 of 27 December 2019,
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Armenia approves addendum to CRS multilateral agreement, includes crypto-asset reporting
Armenia approved an update to its international tax reporting system by signing the Addendum to the CRS MCAA on 8 January 2026, expanding the information financial institutions must report, including holdings in crypto-assets, and tightening due
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Tunisia mandates electronic submission of tax returns, transfer pricing declaration
Tunisia’s tax administration, the Directorate General of Taxes, issued a notice on 11 November 2025, informing taxpayers, who are required to file tax returns, and legal entities, who are required to submit the annual transfer pricing declaration,
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Portugal: Parliament approves corporate tax cuts from 2028
Portugal’s parliament has gazetted Law No. 64/2025 on 7 November 2025, reducing corporate income tax rates. Under the new law, the standard corporate income tax (CIT) rate will decrease to 17% for tax periods commencing on or after 1 January
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Costa Rica: DGT updates transfer pricing return dates for 2024, 2025
Costa Rica’s tax administration (DGT) has published Resolution MH-DGT-RES-TEMPORAL-0001-2025 in the Official Gazette on 31 October 2025 clarifying deadlines for submitting the transfer pricing information returns for fiscal years 2024 and
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