Saturday, September 19, 2026
The UK HM Revenue & Customs (HMRC), has published Revenue and Customs Brief 8(2026) on 8 September 2026, setting out revised rules for UK VAT refund claims made by non-UK businesses that are members of a VAT group. All non-UK businesses that are members of a VAT group must submit their own claim for any...
Bosnia and Herzegovina has introduced rules governing the refund of overpaid public revenues and the calculation of default interest by the Tax Administration of the Federation of Bosnia and Herzegovina (FBiH). The Federal Ministry of Finance adopted the Regulation on the Procedure for Refund of Overpaid Public Revenues and Default Interest Calculation in Refund Procedures....
Mexico’s executive branch has proposed a series of tax changes under its 2027 Economic Package, submitted to the Chamber of Deputies on 8 September 2026. The proposals would amend the Income Tax Law (LISR), Federal Internal Revenue Law (LIF) and Fees Law, including changes to interest withholding, business deductions, tax losses, RESICO and VAT. Interest...
Vietnam’s National Assembly approved Resolution No. 43/2026/QH16 on 24 August 2026, providing a 30% reduction in Corporate Income Tax (CIT) and Personal Income Tax (PIT) payable for qualifying taxpayers for the 2026 and 2027 tax periods. Corporate income tax Enterprises and organisations established under Vietnamese law are eligible for a 30% reduction in CIT payable...
Belgium’s Federal Public Service for Finance (FPS Finance) has issued Circular 2026/C/84 on 9 September 2026, which updates the employer tax treatment of structural and regular telework under Circular 2021/C/20. Circular 2021/C/20 sets out Belgium’s tax rules for structural and regular telework, generally requiring employees to work from home for at least one full working...
The OECD published an updated list of signatories to the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA), including the respective signing dates, on 8 September 2026. The agreement facilitates the automatic exchange of GloBE Information Returns between tax authorities and reduces compliance costs for multinational enterprise...
Finland’s tax administration published an updated list of participating jurisdictions for the automatic exchange of financial account information under DAC2, the CRS MCAA, and bilateral automatic exchange agreements on 9 September 2026. The list of 121 participating jurisdictions are: Netherlands, Andorra, Anguilla, Antigua and Barbuda, United Arab Emirates, Argentina, Aruba, Australia, Azerbaijan, Bahamas, Bahrain, Barbados,...
The US Internal Revenue Service (IRS) announced on 8 September 2026 that it issued Notice 2026-53, providing the 2026 emissions rate table for calculating the clean fuel production credit, along with additional guidance on the credit. Notice 2026-53 Notice 2026-53 provides fresh guidance on how agricultural producers and fuel manufacturers should calculate the Section 45Z...
The Namibia Investment Promotion and Development Board (NIPDB) released the Namibia Investment Guide: Tax Laws in Namibia, Volume 5, on 4 September 2026, detailing the tax laws, compliance framework, and financial regulations governing investors and entities in Namibia. It details the obligations for various taxpayers, including corporations, individuals, and non-residents, while clarifying the role of...
Panama’s tax authority (DGI) has published Resolution No. 201-6989 (issued on 2 September 2026) in the Official Gazette on 8 September 2026 extending the deadline for filing the Transfer Pricing Report (Form 930) for taxpayers operating under a special fiscal period for the 2026 tax year. These taxpayers will have until 30 September 2026 to...