Saturday, August 29, 2026
Fiji and New Zealand have completed the final round of negotiations on a new income tax treaty, with officials from both countries initialling the agreement on 13 August 2026, according to the Fiji Revenue and Customs Service (FRCS). The Fiji delegation was led by FRCS Chief Executive Officer Udit Singh, while New Zealand’s team was...
Portugal has extended the deadline for delivering Export Certificates of Proof (CCE) to suppliers for VAT-exempt transactions, following technical difficulties that delayed certificate issuance. The measure, set out in Order No. 104/2026-XXV, was signed by Secretary of State for Fiscal Affairs Cláudia Reis Duarte on 21 August 2026. Under Article 6 of Decree-Law No. 198/90,...
The Dominican Republic’s Directorate General of Internal Revenue (DGII) has published a practical guide setting out how taxpayers should identify, justify, calculate and deduct doubtful or uncollectible accounts for Income Tax (ISR) purposes. The guide, issued on 21 August 2026, is intended to help businesses avoid costly adjustments during audits by clarifying the application of...
Ireland Revenue has clarified the application of Section 110 of the Taxes Consolidation Act (TCA) 1997, including Transfer Pricing, arm’s length requirements and restrictions on profit participating notes (PPNs), in eBrief 120/2026 published on 21 August 2026. The updated Tax and Duty Manual addresses specific areas of uncertainty concerning companies operating under Ireland’s securitisation regime....
Italy has extended reduced excise duty rates on diesel fuel, gas oil and biodiesel for the period from 27 August to 5 September, 2026, according to Decree-Law No. 153, published on 26 August 2026 in the Gazzetta Ufficiale della Repubblica Italiana (General Series, No. 197). Under the decree, the excise duty on diesel used as...
Vietnam has amended its business registration regime through Decree No. 296/2026/ND-CP, issued by the Government on 23 July 2026, introducing a strict three-tier hierarchy for identifying ultimate beneficial owners (UBOs) alongside a wider set of procedural and digital reforms. The Decree amends and supplements Decree No. 168/2025/ND-CP, dated 30 June 2025, and came into force...
The Australian Taxation Office (ATO) has published a notice on 27 August 2026, reminding tax professionals of the importance of protecting their practices against cyber threats. Tax professionals are being targeted by cyber criminals, primarily via malicious links in emails, attachments and other communications. The ATO is currently providing support to a small number of impacted...
Chile’s tax authority (SII) has launched a new repayment pathway, on 25 August 2026, for taxpayers with outstanding Solidarity Loan instalments. Beginning 14 September, eligible individuals can request a payment voucher through sii.cl, followed by an agreement with the General Treasury of the Republic (TGR) scheduled for 22 September. Who must act and when Nearly...
The Cyprus Tax Department has published the 2026 reference rate for Honduras for purposes of calculating the notional interest deduction (NID) on new equity investments. Under the NID rules, the applicable rate is based on the 10-year government bond yield of the country where assets financed by the new equity are used, plus a 5%...
The US Internal Revenue Service (IRS) has issued a release urging taxpayers who received filing extensions to use IRS Free File to submit their 2025 federal tax returns as soon as possible, ahead of the 15 October 2026 deadline. IRS Free File remains available through 15 October 2026 and offers free guided tax preparation for...