Colombia: DIAN raises tax value unit for 2026
The Colombian Tax and Customs National Authority (DIAN) issued Resolution No. 000238 on 15 December 2025, setting the Tax Value Unit (Unidad de Valor Tributario – UVT) for 2026 at COP 52,374. This is an increase from COP 49,799 in 2025. The UVT
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Brazil: RFB updates automatic information exchange rules to include digital currencies, crypto-assets
Brazil’s Federal Revenue Service (RFB) issued Normative Instruction RFB 2298 on 26 December 2025, updating the Common Reporting Standard (CRS) in line with the latest OECD version. Effective 1 January 2026, Key updates include the
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Cyprus: Tax Department clarifies bilateral agreement with US for exchange of CbC reports
The Cyprus Tax Department has issued a notice, on 25 November 2025, regarding the anticipated effective date of the agreement for the exchange of Country-by-Country (CbC) reports with the US and the related local filing requirements. The Tax
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Chile joins crypto-asset reporting framework (CARF-MCAA)
Chile joined the Multilateral Competent Authority Agreement on Automatic Exchange of Information Pursuant to the Crypto-Asset Reporting Framework (CARF MCAA) on 21 October 2025. This framework standardises the reporting of crypto-asset
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Ecuador, Romania sign CRS MCAA addendum
The two countries signed the addendum on 3 September 2025, updating CRS rules to cover crypto-assets and strengthen reporting and due diligence. The OECD has announced that Ecuador and Romania signed the Addendum to the Multilateral Competent
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Brazil, US sign agreement on automatic tax data sharing
The arrangement creates a formal system for Brazil and the U.S. to automatically share tax information under their 2007 agreement. The U.S. Internal Revenue Service (IRS) and Brazil have published a competent authority arrangement on 27 August
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Romania joins crypto-asset reporting framework (CARF-MCAA)
Romania plans to begin exchanging information under CARF by 2027. Romania signed the Multilateral Competent Authority Agreement (MCAA) under the Crypto-Asset Reporting Framework (CARF) on 3 September 2025. This framework standardizes the
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Argentina deposits BEPS MLI ratification instrument
The MLI is set to take effect in Argentina starting 1 January 2026. Argentina officially ratified the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) by depositing its instrument
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Czech Republic revises jurisdictions subject to automatic financial information exchange
The list covers 159 jurisdictions, detailing the instruments for information exchange—such as the Mutual Assistance Convention, EU Council Directive 2014/107 (DAC2), and bilateral tax treaties—along with whether each jurisdiction has signed the
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UAE: MoF signs CARF agreement to share crypto tax data, opens public consultation
The consultation ends on 8 November 2025. The UAE’s Ministry of Finance ( MOF) has signed the Multilateral Competent Authority Agreement on the Automatic Exchange of Information under the Crypto-Asset Reporting Framework (CARF), following its
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Finland: Government presents 2026 budget to parliament, proposes reduced corporate taxes
The 2026 budget proposal lowers corporate and CO2 fuel taxes while tightening crypto reporting, adjusting VAT, and raising taxes on vehicles, tobacco, alcohol, and soft drinks. Finland’s government has presented the 2026 budget proposal (HE
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Sweden: Ministry of Finance publishes bill to implement DAC8 Crypto-Asset Reporting, CARF
The bill concerns the exchange of information on crypto-assets, where the requirements of DAC8 are implemented together with CARF as a single unit. Sweden has published draft legislation through its Ministry of Finance to align with Council
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Sri Lanka becomes member of global forum on tax transparency, information exchange
As a new Global Forum member, Sri Lanka will benefit from the induction programme, a comprehensive multi-year capacity-building programme aimed at helping new members implement and benefit from the above-mentioned standards. The OECD announced
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Finland: MoF consults DAC9 reporting rules
The consultation is set to conclude on 26 September 2025. Finland’s Ministry of Finance has initiated a public consultation on 15 September 2025 for the implementation of the Amending Directive to the 2011 Directive on Administrative
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Ukraine sets deadline for 2024 transfer pricing report, notification
STS has announced the deadline to submit 2024 transfer pricing report and notification of participation in an international corporate group of companies. Regfollower Desk Ukraine’s State Tax Service (STS) announced on 11 September that the
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Finland: Parliament reviews bill to enforce DAC8 crypto reporting
Finland’s Parliament is reviewing a draft bill to implement EU Directive 2023/2226 (DAC8), establishing new reporting and due diligence obligations for crypto-asset service providers. Finland’s Parliament is reviewing draft bill HE
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US,Dominican Republic CbC reporting exchange agreement enters into force
Dominican Republic and US begin automatic CbC report exchange. The Dominican Republic’s Directorate General of Internal Revenue (DGII) announced through Notice 18-25 on 9 September 2025, that a competent authority arrangement with the US for
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Hungary joins addendum to the CRS MCAA
Hungary signed the Addendum to the CRS MCAA on 8 September 2025. According to an OECD update, Hungary signed the Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA) on 8
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