Posts by: RF Report


France introduces ‘innovative young enterprises’ category, extends tax exemptions to 2028

The French Tax Administration announced, on 15 April 2026, new provisions establishing a distinct category of innovative young enterprises and extending critical tax relief measures through 2028, following the enactment of Law No. 2026-103 of 19 February 2026 on Finance for 2026. Article 23 of Law No. 2026-103 on Finance for 2026 creates a new...

Bolivia: SIN updates financial statement filing rules, extends corporate tax deadline

Bolivia’s National Tax Service (SIN) has approved Board Resolution (RND) 102600000014, introducing changes to the submission of financial statements, annual reports, and transfer pricing studies, while extending the deadline for the submission of sworn declarations and payment of the Corporate Income Tax (IUE) to 29 May 2026. The extension applies to taxpayers with a fiscal...

Kenya weighs capital gain tax  relief on internal corporate restructuring

Kenya’s National Assembly is set to consider new legislation that would eliminate capital gains tax on internal company reorganisations, potentially saving businesses millions in restructuring costs. The Income Tax (Amendment) Bill, 2026, tabled on 2 April 2026 by Member of Parliament Kimani Kuria, proposes significant changes to how corporate asset transfers are taxed when companies...

US: IRS launches new online tool to help taxpayers resolve tax debt

The US Internal Revenue Service (IRS) announced on 16 April 2026 a new online tool to help taxpayers understand and resolve tax debt. The Tax Debt Help tool provides individuals and businesses with a simple, accessible way to explore payment options and identify next steps based on their situation. The tool is part of the...

Brazi: RFB consults on CSLL surcharge regulation updates

Brazil’s tax authority, the Federal Revenue Service (RFB) has launched a public consultation process on 17 April 2026 to amend Normative Instruction RFB No. 2,228/2024, which governs the CSLL Surcharge. Interested parties can submit their feedback between 17 April 2026 and 3 May 2026. The CSLL Surcharge was introduced through Provisional Measure No. 1,262 of...

OECD updates GIR MCAA automatic exchange of GloBE information signatories list

The OECD published an updated list of signatories, including their signing dates, to the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA) on 31 March 2026. The agreement facilitates the automatic exchange of GloBE Information Returns between tax authorities and reduces compliance costs for multinational enterprise groups...

Canada: Government to release Spring Economic Update on 28 April 2026

Canada’s Minister of Finance and National Revenue announced on 15 April 2026 that he will table the Spring Economic Update 2026 on Tuesday, 28 April 2026. In the Spring Economic Update 2026, the government will provide an update on its plan to build the strongest economy in the G7, and outline additional actions taken to...

Croatia, Australia sign income tax treaty

Croatia’s Ministry of Finance has submitted a draft law to ratify a new tax treaty with Australia during a meeting on 16 April 2026. The agreement between Croatia and Australia on the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance was signed in Canberra on...

Croatia publishes final revisions to Corporate Income Tax Ordinance

Croatia has published the amendments to the Corporate Income Tax Ordinance in the Official Gazette No. 39/2026 on 15 April 2026. All key changes previously outlined in the draft released for public consultation have been adopted, with only minor modifications. However, the final version also introduces several new provisions that were not included in the...

Ukraine, Canada Customs Mutual Administrative Assistance Agreement enters into force

Ukraine’s Ministry of Finance has stated that the Agreement between Ukraine and Canada on Mutual Administrative Assistance in Customs Matters entered into force on 7 April 2026. Canada and Ukraine signed an agreement on mutual administrative assistance in customs matters on 24 August 2025. The Agreement is also to help Ukraine and Canada more effectively...