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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Brazil mandates disclosure of ultimate beneficial owners of investment funds, companiesÂ
Brazil’s Federal Revenue Service published an update to the rule on 31 October 2025, which deals with the identification of the ultimate beneficiaries of investment funds, companies, and legal arrangements operating in the country. This measure
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Slovak Republic updates transfer pricing documentation guidelines
Regfollower Desk The Slovak Republic’s Ministry of Finance has released updated guidelines on transfer pricing documentation (MF/012879/2025-724) and introduced a new 2025 corporate income tax return form, which includes a redesigned “Table I
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Kazakhstan 2026 tax code: A full reset of the country’s approach to corporate taxation
Kazakhstan’s new Tax Code, coming into force on 1 January 2026, is more than a technical rewrite. It’s a full reset of the country’s approach to corporate taxation, profit allocation, and cross-border oversight. Behind the headlines of
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France: Parliament releases 2026 draft finance bill, features extended exceptional taxes on corporations
For 2026, France plans to extend the temporary corporate income surtax at reduced rates for large companies, accelerate the phased elimination of the CVAE business tax, and update global minimum tax rules. France’s parliament has released the
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Bulgaria consults proposed transfer pricing reforms, positions to match OECD standards
The consultation is set to conclude on 23 October 2025. Bulgaria has initiated a public consultation on its proposed draft regulations to update its transfer pricing regulations as part of its efforts to join the Organisation for Economic
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Costa Rica: DGT extends filing deadline for transfer pricing informative statements for 2024
Resolution MH-DGT-RES-0043-2025 extends the initial transitional deadline to 31 March 2026 for the 2024 fiscal year. Costa Rica’s Tax Administration (DGT) has published Resolution No. MH-DGT-RES-0043-2025 in the Official Gazette on 5
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OECD extends comment period on copper pricing toolkit
The deadline for submitting comments has been extended to 17 September 2025. The OECD announced an extension for public comments on its draft toolkit in August 2025, designed to help developing countries address transfer pricing challenges in
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Poland: MoF announces measures to combat aggressive transfer pricing strategies
The new measures assist the National Tax Administration in detecting and countering large corporations that evade or underreport their income tax. Poland’s Ministry of Finance has announced two new measures on 19 August 2025, to tackle
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Bolivia: National Tax Service extends corporate tax filing deadlines for FY March 2025
The extension was issued in Resolution No. 102500000034 on 4 August 2025. Bolivia's National Tax Service (SIN) extended the corporate tax return and payment deadline for the fiscal year ending on 31 March 2025 to 18 August 2025. The extension
See MoreBolivia: National Tax Service extends filing deadlines for corporate tax, transactions declarations
Corporate tax returns for tax years ending 31 March 2025 are now due by 29 August 2025. Bolivia’s National Tax Service (SIN) issued Resolution No. 102500000032 on 28 July 2025, in which it extended filing deadlines for corporate income tax
See MoreCosta Rica gazettes new resolution on transfer pricing information return
The new resolution will take effect on 4 August 2025, replacing the 2016 and 2017 resolutions. Costa Rica's Tax Administration (DGT) has published Resolution MH-DGT-RES-0026-2025 in the Official Gazette on 24 July 2025, which pertains to the
See MoreFrance approves Amount B simplified transfer pricing method for transactions with developing countries
France will restrict the use of the OECD's Amount B transfer pricing method to transactions with developing nations that have adopted the method and have a bilateral tax treaty with France, excluding non-qualifying jurisdictions. France
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Ukraine clarifies transfer pricing penalty changes effective from March 2025
These amendments, which took effect on 25 March 2025, adjust the penalties applicable to late or missing submissions of TP-related reports and notifications. The Ukrainian State Fiscal Service issued a clarification on upcoming changes to the Tax
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Ecuador extends transfer pricing filing deadlines for 2024
Ecuador has extended the 2024 transfer pricing filing deadlines to September 2025 for qualifying taxpayers. Ecuador’s Internal Revenue Service (SRI) published Resolution No. NAC-DGERCGC25-00000012 in the Official Gazette on 7 June 2025,
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Algeria extends 2024 transfer pricing filing deadline
The deadline has been further extended to 5 June 2025. Algeria's Directorate General of Taxes announced on 28 May 2025 an extension of the 2024 transfer pricing declaration deadline for the 2024 financial year. Algeria’s tax authorities have
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Kazakhstan updates CbC notification form, mandates e-filing
Kazakhstan has revised the MNE group participation notification or country-by-country (CbC) notification form through Order No. 84 of 24 February 2025. The Order No. 84 amends Order No. 178 of 14 February 2018, which includes adjustments to the
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