DTA between Nigeria and Spain enters into force

Nigeria introduced a green tax surcharge on imported vehicles under its 2026 Fiscal Policy Measures, effective 1 July 2026. The Green Tax Surcharge imposes a 2% to 4% levy on imported high-engine vehicles. Collected by the Nigeria Customs

Spain’s Institute of Accounting and Audit (ICAC) has clarified the application of Spain's public country-by-country reporting (public CbCR) rules through ICAC Query 5 (BOICAC 144). The guidance confirms that when the ultimate parent company is

Hong Kong’s government has announced that Hong Kong and Nigeria signed an income tax treaty on 13 July 2026, marking Hong Kong's 59th CDTA and fourth in 2026. The treaty allocates taxing rights between the two jurisdictions and reduces

Nigeria's Joint Revenue Board published the Presumptive Tax Regulations, 2026, which were originally issued in the Official Gazette on 13 May 2026 and took effect from 1 January 2026. The Nigeria Presumptive Tax Regulations, 2026, serve as a

The Spanish Tax Agency has launched the 2025 Companies Campaign, with the filing period for Corporate Income Tax opening on 1 July 2026. The campaign includes a dedicated webpage bringing together guidance, updates and support materials to help

The Spanish Tax Agency has announced the publication of Royal Decree-Law 18/2026 in the Official State Gazette (BOE), introducing tax measures under the Comprehensive Response Plan to the Crisis in the Middle East. The legislation, dated 29 June