Saturday, July 18, 2026
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 3 July 2026. The agreement facilitates the automatic exchange of GloBE Information Returns between tax authorities and reduces compliance costs for multinational enterprise groups...
Brazil’s Federal Revenue Service (RFB) has announced on 7 July 2026 that its CNPJ Mainframe environment will be unavailable on 25 July 2026, from 7:00 am to 7:00 pm, to facilitate the implementation of the new alphanumeric CNPJ (Brazilian National Registry of Legal Entities) format. During the scheduled maintenance window, the Mainframe database will be...
Brazil’s Federal Revenue Service (RFB) announced, on 8 July 2026, that it has introduced an additional Corporate Social Contribution on Net Profit (CSLL) to enforce a 15% minimum tax rate on multinational companies. The CSLL Surcharge aligns with the OECD’s Global Rules against Base Erosion (GloBE Rules) and specifically implements the Qualified Domestic Minimum Top-up...
Vietnam has published Decree No. 255/2026/ND-CP, issued on 30 June 2026, introducing a new framework for tax administration of enterprises engaged in related-party transactions. The Decree sets out the principles, methods and compliance requirements for determining transaction prices and costs for corporate income tax (CIT) purposes, while replacing Decree No. 132/2020/NĐ-CP. The Decree applies to...
The European Commission issued reasoned opinions to Belgium, Bulgaria, and Cyprus for failing to fully transpose Directive (EU) 2025/872 (DAC9), which establishes rules for the filing and exchange of GloBE Information Returns (top-up tax information returns) as part of its infringement package published on 7 July 2026. Commission calls on Belgium, Bulgaria and Cyprus to...
The Uruguayan Senate approved the income tax treaty with Qatar on 7 July 2026. The treaty applies to Qatari income tax and corporate tax. On the Uruguayan side, it covers income tax on economic activities, personal income tax, non-resident income tax, and social security assistance tax. The agreement sets Withholding Tax rates at 5% on...
Austria’s National Council approved the protocol to the 2000 income and capital tax treaty with Uzbekistan on 7 July 2026. The protocol updates the treaty preamble to align with BEPS standards, revises the dual-resident rule for non-individuals, and updates the definition of dividends under Article 10. It also replaces Article 26 (Exchange of Information) to...
Botswana has announced the re-enactment of the Income Tax Act and the Value Added Tax (VAT) Act, amendments to the Customs Act, and the introduction of a new Tax Administration Act aimed at harmonising administrative and procedural rules for both Income Tax and VAT. According to a public notice, the new Tax Administration Act establishes...
France has received a reasoned opinion from the European Commission, as outlined in its July 2026 infringements package published on 7 July 2026, for failing to fulfil its obligations to provide all the IT functionalities required to enable the exchange of information between Member States from 1 January 2025 under Directive (EU) 2020/285 on the...
Romania has published Order No. 750/2026, issued by the President of the National Agency for Fiscal Administration, approving the model and content of Form (F8000) for use by reporting crypto asset service providers. The final Order introduces the official reporting form without making significant changes to the draft version released for public consultation in March...