Friday, October 30, 2026
Qatar has ratified the income and capital tax treaty with the UAE through Decree No. (39) of 2026, published in the Official Gazette on 25 June 2026. The treaty covers income taxes in both Qatar and the UAE, includes a mutual agreement tie-breaker for dual-resident entities, deems a service permanent establishment where services are provided...
Argentina has gazetted Law 27814 on 17 July 2026, which ratifies the amending protocol to its 1979 income and capital tax treaty with France. Signed on 6 December 2019, the protocol is the second to amend the treaty. It will enter into force 30 days after the exchange of instruments of ratification and will apply...
Rwanda has published Law No. 027/2026 of 14 July 2026 in the Official Gazette, ratifying the income tax treaty with Botswana. Signed on 6 May 2026, the treaty aims to prevent double taxation and fiscal evasion between the two nations. The treaty covers Botswana’s income tax and capital gains tax, as well as Rwanda’s personal...
China is advancing invoice digitalisation by phasing out paper invoices and expanding fully digital e-invoices as part of broader tax administration reforms to reduce costs, improve compliance, and support digital transformation. Zhejiang eliminates paper invoices by June 2026 Many taxpayers are no longer allowed to issue paper invoices after 30 June 2026, while previously issued...
The UK government has published a series of draft Finance Bill 2026 measures proposing changes across several indirect taxes and duties, including the Soft Drinks Industry Levy, Air Passenger Duty (APD), Alcohol Duty, Landfill Tax, VAT and Vehicle Excise Duty (VED). The proposals also include new legislation affecting electric vehicles and technical amendments to tax...
Austria’s Federal Council (Bundesrat) approved the protocol to the 2000 income and capital tax treaty with Uzbekistan on 16 July 2026. The protocol updates the treaty preamble to align with BEPS standards, revises the dual-resident rule for non-individuals, and updates the definition of dividends under Article 10. It also replaces Article 26 (Exchange of Information)...
India’s Ministry of Finance (Department of Revenue) has issued Notification No. 88/2026 on 16 July 2026, confirming that the Protocol amending the 2013 income tax treaty with Sri Lanka entered into force on 19 June 2026. The amending protocol updates the preamble of the 2013 income tax treaty to emphasise the elimination of double taxation...
The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on Employee fringe benefits, providing additional clarification on the Goods and Services Tax (GST) treatment of benefits that employers provide to their employees. The revised guide explains that when an employer provides fringe benefits, it is regarded as making a supply and may be...
Vietnam has issued Decree No. 254/2026/NĐ-CP, establishing detailed regulations on electronic invoices and electronic records under the Law on Tax Administration No. 108/2025/QH15. Effective from 1 July 2026, the Decree sets out the framework for the creation, issuance, transmission, storage and management of electronic invoices, while replacing several earlier regulations, including Decree No. 123/2020/NĐ-CP. Scope...
Chile’s Ministry of Finance, the tax authority (SII), and the General Treasury of the Republic (TGR) have granted automatic tax relief to taxpayers in 28 municipalities hit by a recent storm system, according to a release on 19 July 2026. Effective through 30 October 2026, businesses and individuals in the affected areas can defer monthly...