Iraq: Income Tax Treaties with Hungary, Sri Lanka, and Turkey

Hungary’s tax authority (NAV) issued a notice announcing updates to the Pillar Two GloBE notification form on 20 February 2026. The revisions add several new mandatory data fields and provide further clarification on how entities are required to

Turkey’s Tax Administration has issued guidance on a 5% tax reduction available to compliant taxpayers for the 2026 filing period. The incentive applies to individuals earning business, agricultural, or professional income, as well as most

Sri Lanka’s Ministry of Finance issued a Regulation under the Strategic Development Projects Act, No. 14 of 2008, published in Gazette No. 2474/66 on 8 February 2026, setting out the conditions for designating a project as a Strategic Development

Zambia’s Ministry of Information and Media issued a statement, on 18 February 2026, outlining recent Cabinet decisions, among which was the approval of a draft income tax treaty with Turkey, designed to prevent double taxation and fiscal

Turkey's Revenue Administration has published an updated guide on the taxation of investment income for the 2025 tax year under the Individual Income Tax Law. The guide covers income from capital, including dividends, interest on bank deposits,

Turkey’s Revenue Administration has issued Guidance No. 583, outlining the taxation of capital gains from the sale of real estate. The guidance details the rules, calculation methods, and declaration procedures for income tax on gains realised