Monday, April 27, 2026
The Inland Revenue Authority of Singapore (IRAS) has released a comprehensive guide for businesses and individuals on completing the GST F1 registration form through the myTax Portal on 12 January 2026. The guide provides step-by-step instructions modified to different taxpayer types, including sole proprietorships and local companies, and clarifies the distinction between compulsory and voluntary...
According to an update from the OECD, Indonesia deposited, on 12 January 2026, an updated notification confirming the completion of its internal procedures for the entry into effect of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) in respect of its tax treaty with Mongolia. For...
According to an update from the OECD, Indonesia deposited, on 12 January 2026, an updated notification confirming the completion of its internal procedures for the entry into effect of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) in respect of its tax treaty with the Czech...
Argentina has enacted Law 27,799, introducing extensive amendments to the Tax Criminal Regime under Law No. 27,430 and the Tax Procedure Law (Law No. 11,683) together with related changes to civil, commercial and social security legislation. Published in the Official Gazette on 2 January 2026, the law is characterised by a substantial recalibration of all...
The Customs Tariff Commission of the State Council has published China’s revised import and export tariff rates for 2026. The updated tariffs were issued on 31 December 2025 and apply from 1 January 2026. The Import and Export Tariff Schedule, which is annexed to the Tariff Law of the People’s Republic of China, comprises three...
The Chinese Ministry of Finance issued a notice, on 8 January 2026, outlining adjustments to the export VAT rebate policy for photovoltaic products, batteries and related goods. Under the changes, the export VAT rebate for photovoltaic and other specified products will be abolished with effect from 1 April 2026, with the affected items detailed in...
The Australian Taxation Office (ATO) published, on 9 January 2026, a recap of its November 2025 information session on implementing the global and domestic minimum tax under Pillar 2. The session was aimed at supporting multinational enterprise (MNE) groups and their advisers in preparing for Pillar 2 lodgments and compliance obligations, with a particular focus...
Turkey’s Revenue Administration has announced an extension for the Local Minimum Supplementary Corporate Tax returns for the 2024 accounting period under Tax Procedure Law Circular No. 195 (VUK-195/2026-1). Under the authority of Article 28 (repeated) of Law No. 213, the Revenue Administration has extended the submission and payment deadlines for the 2024 Local Minimum Supplementary...
Ireland has enacted the Finance Act 2025, following its approval by parliament on 23 December 2025, delivering a wide-ranging package of tax measures that include enhanced corporation tax reliefs for construction and the creative industries, an increased R&D credit, extensions to key income tax and VAT reliefs, higher CGT entrepreneur limits, and targeted changes to...
The OECD has published Digital Continuous Transactional Reporting for Value Added Tax: Policy and Design Considerations for Introduction and Operation, a report providing guidance for jurisdictions considering the introduction of a digital continuous transactional reporting (DCTR) system for VAT or reforming an existing DCTR framework. The report was released on 10 January 2026. It examines...