Saturday, August 08, 2026
The Qatar General Tax Authority has announced the signing of an amending protocol to the 2010 income and capital tax treaty with Austria on 3 May 2026. Key revisions include the redrafting of Article 8 on international maritime and air transport, the revision of Article 10 on dividends to clarify the scope of eligible government...
San Marino has ratified an amending protocol that updates its income and capital tax treaty with Georgia, according to Council Decree No. 63 published on 30 April 2026. The protocol, which was signed on 17 October 2025, introduces a significant change to Article 25 covering the Mutual Agreement Procedure. The amendment removes the previous time...
The amending protocol to the 2005 income tax treaty between Malta and San Marino entered into force on 22 April 2026. Signed on 1 April 2024, the protocol removes the three-year time limit for resolving cases under the Mutual Agreement Procedure. It goes into effect from the date of its entry into force, 22 April...
Tanzania’s Ministry of Finance has announced that it has signed an income tax treaty with Turkey on 4 May 2026. This follows after the second round of negotiations regarding the conclusion of a double taxation avoidance agreement between Turkey and Tanzania, which was held in Dar es Salaam from 17 – 20 February, 2025. The...
Croatia’s parliament has passed the law for the ratification of the income tax treaty with New Zealand on 30 April 2026. The agreement, which was signed on 20 November 2025, establishes comprehensive tax rules between the two nations. The agreement aims to eliminate double taxation and prevent tax evasion between the two countries. The treaty...
The Constitutional Court of South Africa has dismissed the appeal in Absa Bank Ltd and Another v CSARS (CCT 72/24), a case concerning a ZAR 1.9 billion structured investment scheme, in a judgment delivered on 22 April 2026. The dispute involved ABSA Bank Limited and its subsidiary United Towers (Pty) Limited, which invested between 2011...
Costa Rica’s General Directorate of Taxation (DGT) published Resolution MH-DGT-RES-0015-2026 of 8 April 2026 in the Official Gazette on 29 April 2026, establishing updated interpretive criteria for applying International Financial Reporting Standards (IFRS) within the country’s tax framework. The resolution clarifies that while taxpayers must maintain financial records according to IFRS adopted by the Costa...
The Executive branch of the Argentine government issued Decree 302/2026 on 29 April 2026, which modifies previous regulations to adjust the timeline and amounts for fuel and carbon tax increases in Argentina. This decree specifically targets the Liquid Fuel Tax (ICL) and the Carbon Dioxide Tax (IDC), which were established by Law No. 23.966. Under...
American businesses and importers will begin receiving refunds from tariffs declared unconstitutional by the Supreme Court as early as 12 May 2026, according to US Customs and Border Protection (CBP). The federal agency announced on Monday, 4 May 2026, that electronic refunds through Automated Clearing House (ACH) payments are expected to commence on 12 May...
Turkey’s Revenue Administration has issued a notice on 4 April 2026 concerning the payment schedule for instalments under the restructuring of outstanding public receivables introduced by Law No. 7440 of 9 March 2023. The Law allows taxpayers to pay restructured debts in up to 48 equal monthly instalments, subject to certain conditions. According to the...