Saturday, September 19, 2026
Brazil’s Federal Revenue Service (RFB) launched a public consultation period on 4 September 2026 to gather feedback on a new Normative Instruction that will merge four separate regulations governing special customs regimes for the storage and warehousing of goods. The initiative runs from 4 September 2026 through 23 September 2026 through the Brasil Participativo platform....
Iceland’s Ministry of Finance and Economic Affairs (MoF) has initiated a public consultation on several proposed legislative amendments in its draft document on 4 September 2026, with a targeted entry into force on 1 January 2027. These planned amendments aim to simplify administrative processes, increase operational efficiency, and close existing loopholes to ensure better tax...
The OECD has published comments received during its June 2026 public consultation on proposed revisions to the Model Reporting Rules for Digital Platforms. The consultation focused primarily on intermediary seller arrangements, including whether sellers that also operate reporting platforms should be subject to reporting obligations and how such intermediaries should be defined. The submissions comprise...
Brazil’s tax authority, the Federal Revenue Service (RFB) and the Attorney General’s Office for the National Treasury (PGFN) have released the Joint Transaction Notice PGFN/RFB No. 4/2026 on 4 September 2026, establishing a settlement framework for tax liabilities tied to withholding income tax (IRRF) disputes on capital gains earned by non-resident investors in Brazil. The...
The Agreement between Japan and Paraguay for the Investment Protection Agreement (IPA), signed on 5 December 2025, will enter into force on 26 September 2026, following completion of Paraguay’s required internal procedures. The Government of Japan received notification from the Government of the Republic of Paraguay on 28 August 2026 (August 27 local time), confirming...
The OECD is scheduled to publish its Tax Policy Reforms 2026 report on 8 September 2026, 11:00 CEST (09:00 GMT), providing an overview of tax reforms introduced or announced in 2025 across 92 jurisdictions worldwide. It will examine the approaches taken by countries to sustainably finance public services, social protection, investment and other spending needs...
Lithuania’s State Tax Inspectorate (VMI) is preparing changes to the rules for completing forms DAS-1, DAS-2 and DAS-3, which are used by foreign residents and Lithuanian payers to apply for treaty-based tax relief, claim refunds of withheld tax and obtain confirmation of income and taxes paid in Lithuania. The draft order, issued by the Head...
The Australian Taxation Office published final Taxation Ruling TR 2026/2 Income tax: royalties – character of payments on 4 September 2026, establishing the ATO’s position on software intermediation arrangements and when payments qualify as royalties for withholding tax purposes. The ruling supersedes draft guidance TR 2024/D1, which itself had replaced TR 2021/D4, and withdraws the...
Greece’s Independent Authority for Public Revenue (AADE) has launched an investigation into helicopter companies operating in the Greek islands over suspected tax evasion, following reports of helicopters landing at unauthorised locations. Auditors from AADE’s Directorate for Special Operations and Audits (DEOS) carried out extensive checks into the ownership and operation of the aircraft concerned, as...
The Australian Taxation Office (ATO) has announced reforms on 7 September 2026 that restrict how employers can reduce fringe benefits tax (FBT) liability when offering salary sacrificed work-related benefits, particularly for expenses covered by the standard deduction. Salary sacrifice exemption narrowing From 1 April 2027, the “otherwise deductible” rule will no longer apply to salary...