Monday, July 13, 2026
Germany has published the 2026 update to its basis for negotiating Double Taxation Agreements (DTAs) covering taxes on income and on capital. The document serves as the Federal Government’s starting point for treaty negotiations with foreign states and is available in both German and English. Germany’s treaty network for taxes on income and on capital...
Uruguay published Resolution No. 1.518/2026 on 30 June 2026 in the Diario Oficial on 1 July 2026, establishing reporting requirements for Digital platform operators acting as intermediaries in the rental of immovable property in the country. Under the resolution, platform operators must report information for each property rental transaction in Uruguay in accordance with the...
The OECD has published video recordings of the sessions from OECD Tax and Development Days 2026, the virtual event held on 17–18 June 2026. Under the overall theme From Rules to Results: Turning Tax Policy into Development Impact, this year’s programme explored how greater tax certainty and simplification, stronger trust and transparency, improved tax administration,...
The Lithuanian Parliament proposed amendments to the Law on Real Estate Tax on 8 July 2026 that would exempt certain cultural heritage properties from real estate tax. The amendment adds two new exemptions to Article 7 of the real estate tax law. Both target properties are listed in the Register of Cultural Property that meet...
Members of the European Parliament have adopted a resolution (TA-10-2026-0270) outlining tax measures aimed at enhancing the EU’s competitiveness on 9 July 2026. The proposals include simplifying VAT procedures, introducing coordinated and targeted tax incentives for research and development, and reducing the complexity of transfer pricing rules. This legislative resolution explores the creation of a...
Lithuania has adopted amendments to the Law on Environmental Pollution Tax that remove batteries and accumulators from the list of taxable products subject to the tax on environmental pollution from product waste. The changes, adopted on 7 July 2026 under Law No. XV-1140, will apply when calculating and declaring environmental pollution tax for the 2026...
Greece has introduced changes to its tax framework through Law 5313/2026, published in the Greek government’s official gazette on 25 June 2026. The legislation amends the taxation of alternative investment funds (AIFs) and their executives, clarifies the concept of permanent establishment, and updates the special tax regimes under articles 5A and 5B of the Greek...
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 key measures of this amending act is to streamline processes, cut red tape, and significantly reduce unnecessary...
The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on the withholding tax treatment of payments for technical and management services under Section 12(7)(b) and Section 12(7)(c) of the Income Tax Act 1947, providing greater clarity on when payments to non-resident companies are subject to withholding tax. The guidance outlines the tax treatment...
The Sri Lanka Inland Revenue Department issued Circular No. SEC/2026/E/04 on 8 June 2026, providing withholding agents with guidelines and explanatory notes on the deduction of withholding tax and advance income tax from various types of payments. Effective from June 2026, this Circular replaces Circular No. SEC/2022/E/03, and details specific tax rates for various payments,...