Monday, April 27, 2026
The Brazilian Federal Revenue Service (RFB) announced on 19 January 2026 that it has made available the Declaration of Option for the Special Regime of Asset Regularisation (Derp), enabling individuals and legal entities to participate in the Special Regime of Asset Update and Regularisation – Regularisation Modality (REARP Regularisation). Established under Law No. 15,265 of...
The Australian Taxation Office (ATO) announced on 14 January 2026 that GST credits and fuel tax credits will expire if not claimed within the four-year time limit. In 2024, the ATO published Miscellaneous Taxation Ruling MT 2024/1 Miscellaneous tax: time limits for claiming an input tax or fuel tax credit. It explains that GST and...
The Hong Kong Inland Revenue Department (HKIRD) launched the first phase of its Pillar 2 Portal on 19 January 2026, enabling taxpayers to electronically file top-up tax notifications through the new system. The Pillar 2 Portal includes user guides and e-demo among other materials. Global minimum tax (GMT) and Hong Kong minimum top-up tax (HKMTT)...
The Argentine tax authority, ARCA, has published the corporate and individual income tax brackets and rates for fiscal year 2026. The corporate brackets are effective from 1 January 2026, while the individual rates apply for January to June 2026. Corporate Income Tax Brackets (Fiscal Year 2026) Taxable Income (ARS) Tax Due on Lower Limit (ARS)...
The US Supreme Court is set to resume issuing decisions on 20 January 2026 regarding the legality of former President Donald Trump’s broad global tariff policies. According to a notice posted on the court’s website on Friday, the justices may deliver rulings in cases that have already been argued when they reconvene for a scheduled...
Luxembourg’s Government Council chaired by Prime Minister Luc Frieden, met on 16 January 2026 to review international, European, economic, social and financial policy matters and to adopt a series of legislative and regulatory measures. Among the tax-related decisions, the Council approved a draft Grand Ducal regulation amending the amended Grand Ducal regulation of 13 February...
The Senate of Burundi (the upper house of parliament) approved the income tax treaty with Morocco on 13 January 2026. The agreement, signed on 12 May 2025, aims to establish a cooperative fiscal framework to prevent double taxation and tax evasion, encouraging foreign investment and trade between the two nations. It will enter into force...
Brazil’s tax authority, the Federal Revenue Service (RFB), announced on 16 January 2026 that since January 2026, the Electronic Tax Domicile (DTE) has become mandatory for all Legal Entities registered in the CNPJ, establishing itself as the official communication channel between the Federal Revenue Service and companies. The DTE is automatically assigned with no prior...
The Italian tax authorities have released the 2026 annual VAT return forms, Modello IVA 2026 and the simplified IVA BASE 2026, together with their official instructions for the 2025 tax year. The forms are available electronically on the Agenzia delle Entrate website. VAT-registered taxpayers must file the annual return electronically between 1 February and 30...
Finland has enacted legislation implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (2025/872) (DAC9), which comes into force on 1 January 2026. The law was published in the official gazette on 29 December 2025. This directive, adopted on 14 April 2025, introduces updated regulations to enhance the exchange of information related to...