Saturday, September 19, 2026
Belgium’s tax authorities hosted a webinar attended by over 200 participants to address technical implementation requirements for updated BEPS 13 reporting forms on 7 September 2026. The session covered the country-by-country (CbC) notification (Form 275-CBC NOT), master file (Form 275-MF), and local file (Form 275-LF), including CbC reporting, filing deadlines, substantive changes, compliance obligations, and...
Kuwait and Cuba have started talks on concluding negotiations on a tax treaty, with discussions taking place in Havana on 9 September 2026. A Kuwaiti delegation from the ministries of finance and foreign affairs is meeting Cuban officials to discuss the proposed agreement and assess whether its provisions are compatible with the laws of both...
Bangladesh and Hong Kong signed an Investment Promotion and Protection Agreement (IPPA) on 9 September 2026 on the sidelines of the Belt and Road Summit 2026 in Hong Kong. The agreement aims to strengthen bilateral investment flows and provide greater protection for investments and capital from both sides. It was signed by Bangladesh’s Industries, Commerce...
Serbia’s Ministry of Finance has adopted amendments to the Rulebook on Electronic Invoicing, published in Official Gazette No. 71/2026. The amendments took effect on 1 August 2026, except for provisions concerning the preparation of preliminary VAT returns, which will apply to tax periods beginning after 31 December 2026. This Rulebook on Electronic Invoicing details the...
Japan and Mongolia, on 3 September 2026, agreed to advance discussions towards the conclusion of a bilateral income tax treaty during a foreign ministers’ meeting in Ulaanbaatar. The ministers agreed to use the Japan-Mongolia Government and Business Sector Joint Committee, scheduled for November, to deepen economic cooperation. The discussions formed part of broader efforts to...
Panama’s Ministry of Economy and Finance has published Executive Decree No. 32 in the Official Gazette on 2 September 2026 providing the official regulatory framework for economic substance requirements in Panama. These rules specifically target multinational group entities that earn foreign-source passive income, ensuring they maintain a legitimate physical and operational presence within the country....
Oman and Rwanda signed an agreement on income tax treaty with respect to taxes on income and the prevention of tax evasion and avoidance on 8 September 2026, strengthening tax and economic cooperation between the two countries. The agreement was signed by Oman’s Minister of Finance, Sultan bin Salem Al Habsi, and Rwanda’s Minister of...
The Albanian Council of Ministers approved an income and capital tax treaty with Lithuania on 2 September 2026. Signed on 25 May 2026, the agreement seeks to prevent double taxation and fiscal evasion between the two nations. The treaty will take effect following the exchange of instruments of ratification.
India and Mauritius signed an Agreement on Cooperation and Mutual Administrative Assistance in Customs Matters in Mumbai on 3 September 2026, according to India’s Central Board of Indirect Taxes & Customs (CBIC). Shri Vivek Chaturvedi, Special Secretary, Government of India and Chairman of CBIC, and Shri Rohit Ramnawaz, Director General of the Mauritius Revenue Authority,...
The UAE Federal Tax Authority (FTA) has issued VAT Public Clarification – VATP046, explaining amendments to Federal Decree-Law No. 8 of 2017 on Value Added Tax and its Executive Regulation. The amendments were introduced through Federal Decree-Law No. 16 of 2024, effective 30 October 2024 and Federal Decree-Law No. 16 of 2025, effective 1 January...