Tuesday, February 24, 2026
Italy’s Revenue Agency issued a directive on 6 February 2026, approving the annual declaration form for supplementary taxation under the Global Minimum Tax regime established by Legislative Decree no. 209/2023. The provision finalises the operational framework initiated by a decree from the Deputy Minister of Economy and Finance dated 7 November 2025, which outlined reporting...
Colombia’s tax authority (DIAN) has issued a notification, on 6 February 2026, for large taxpayers subject to the transfer pricing regime to make any required transfer pricing adjustments when filing their 2025 fiscal year income tax return. As filing deadlines approach, large taxpayers must ensure that their tax return reflects the necessary adjustments, where applicable,...
Switzerland has updated its list of participating jurisdictions under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA). The update was formalised in Decision No. RO 2026 57, gazetted on 3 February 2026, and takes effect from 1 January 2026. State/Territory Effective Date Exchange Type Uganda 1 January 2026 Reciprocal...
Estonia has released legislation in its Official Gazette approving the ratification of the outstanding income and capital tax treaty with Andorra on 3 February 2025. Andorra and Estonia signed an income and capital tax treaty on 23 September 2025. This treaty aims to prevent double taxation on income and capital between the two countries while...
The French Council of Ministers approved the new income tax treaty with Cyprus on 28 January 2026. The treaty was signed on 11 December 2023. This treaty seeks to prevent double taxation and fiscal evasion between the two nations. The treaty becomes effective on the day after the parties exchange their instruments of ratification and...
Irish Revenue has updated its guidance on main purpose tests, issuing eBrief No. 023/26 on 28 January 2026 to clarify the application of objective tests and introduce new guidance on a ‘reasonable to consider’ test. The revisions, effective January 2026, appear in Tax and Duty Manual Part 33-01-01. The update emphasises that objective tests focus...
The Swiss Federal Tax Administration has issued two circulars outlining Financing in Swiss Francs on 29 January 2026and Financing in Foreign Currencies on 30 January 2026. Financing in Swiss Francs The following details outline the tax-admitted interest rates for 2026 regarding advances or loans in Swiss francs, as established by the Swiss Federal Tax Administration...
The Federal Airports Authority of Nigeria (FAAN) announced that it will implement new cargo tariffs from 2 February 2026. The revision, approved in 2025, was delayed to allow FAAN to strengthen internal controls and close revenue leakages that had limited collections. Under the new tariff regime, FAAN will significantly increase cargo charges across several categories....
Sweden’s Ministry of Finance announced on 5 February that it will appoint a special investigator to evaluate how the upcoming VAT in the Digital Age (ViDA) requirements should be implemented in Swedish law. The Council Directive (EU) 2025/516 for the EU’s VAT in the Digital Age (ViDA) Package took effect on 14 April 2025. The...
Austria has published the Ordinance titled “Regulation of the Federal Minister of Finance on implementing provisions for the Minimum Taxation Act (MinBestG Implementing Regulation)” on 30 December 2025. This regulation establishes the procedural requirements for implementing the Minimum Taxation Act in Austria, specifically detailing how businesses must report financial data. The regulation requires that all...