Tuesday, February 24, 2026
Belgium’s tax authority announced, in the Official Gazette no. 2026001356 of 23 February 2026, that Belgian intermediary legal entities and Belgian recognised representative legal entities are required to file annual tax returns on securities accounts through the electronic platform DivTax. According to the Royal Decree of 3 March 1927, the current exemption will expire two...
The US Department of Commerce is expected to announce a preliminary ruling on 23 February 2026 on whether it will impose anti-subsidy duties on solar cells and panels from India, Laos, and Indonesia. This follows after a coalition of US solar producers, including South Korea’s Hanwha and Arizona-based First Solar, filed the petition in July...
Malta’s government has issued amendments to the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups, Subsidiary Legislation 123.212, under Legal Notice 48 of 2026, published on 20 February 2026. The revisions exempt constituent entities located in Malta from submitting a top-up tax information return to the Commissioner for...
Jamaica’s tax administration (TAJ) announced, on 19 February 2026, that it will introduce separate due dates for the filing of Final Income Tax and Assets Tax Returns, beginning with the Year of Assessment 2025. Under a proposed amendment to the Income Tax Act and the Assets Tax Act, the filing deadline for Final Corporate Income...
President Donald Trump warned, on Monday, 23 February 2026, that countries reconsidering recently negotiated US trade agreements would face significantly higher tariffs under alternative trade laws, following the Supreme Court’s decision to invalidate his emergency global tariffs. On 20 February 2026, the US Supreme Court, in a 6–3 decision in *Learning Resources v. Trump*, held...
Romania’s tax authority, the National Agency for Fiscal Administration (ANAF), has issued an Order No. 179/2022 on 16 February 2026 to modify the reporting requirements for Form 205, the “Informative Declaration on Withholding Tax and Investment Gains/Losses per Income Beneficiary.” This update introduces a new income category that must be reported by legal entities and...
Italy’s Council of Ministers has given approval to a comprehensive legislative decree on 18 February 2026 that consolidates Italy’s income tax laws, following a proposal by Economy and Finance Minister Giancarlo Giorgetti. This compilation brings together decades of scattered tax regulations into a single unified document. The measure merges existing income tax legislation while eliminating...
Brazil’s tax authority, the Federal Revenue Service (RFB) has launched a public consultation for the residual batch of Individual Income Tax (IRPF) refunds on 20 February 2026. This batch includes 204,824 refunds totalling BRL 578,974,901.07, benefiting both priority and non-priority taxpayers. Bank credits will be processed on 27 February 2026. Priority taxpayers will receive BRL...
The Inland Revenue Authority of Singapore (IRAS) has issued a new guidance page titled GST Registered Companies Under Liquidation on 20 February 2026, designed to assist both GST-registered companies and their liquidators in understanding the GST obligations that arise during the liquidation process. The guidance outlines the key requirements and also includes examples and FAQs...
US Trade Representative (USTR) Jamieson Greer announced, on 20 February 2026, plans to launch multiple investigations under Section 301 trade provisions targeting most major trading partners, following the Supreme Court’s decision to strike down tariffs imposed under the International Emergency Economic Powers Act. The forthcoming probes will examine diverse trade issues, including pharmaceutical pricing practices,...