DTA between Poland and Taiwan ratified

Poland has gazetted the Act of 29 May 2026 amending the Tax Ordinance and Certain Other Acts, modernising tax reporting procedures, specifically concerning tax schemes and the exchange of fiscal information within the European Union. One of the

Taiwan’s National Taxation Bureau of the Southern Area, Ministry of Finance, stated that if the total value of property given by a donor to others within the same year does not exceed the tax exemption amount (starting from 2022, the exemption

Taiwan has reminded small-scale businesses exempt from issuing uniform invoices that they must still comply with tax withholding and reporting obligations when paying salaries, rent or other types of income, even if their taxes are assessed by the

Poland's Ministry of Finance has announced changes to e-commerce rules effective 1 July 2026, including the removal of the customs duty exemption for online purchases from outside the EU valued at up to EUR 150. The EU scrapped its old EUR 150

Taiwan's Ministry of Finance has announced that the income tax treaty with Tuvalu entered into force on 11 June 2026. The treaty was signed 4 March 2026. The treaty applies to Taiwan's profit-seeking enterprise income tax, individual income tax,

Poland has issued a notice identifying jurisdictions, other than Poland, that have introduced a qualified income inclusion rule (QIIR) or a qualified domestic minimum top-up tax (QDMTT), or that satisfy the QDMTT safe harbour conditions. The notice,