Posts by: RF Report


Morocco, Kenya to expedite tax treaty negotiations

Morocco’s Ministry of Foreign Affairs announced that the first session of the Joint Cooperation Commission between Morocco and Kenya took place on 9 April 2026, where officials agreed to expedite negotiations for an income tax treaty. If an agreement is reached, it will help prevent double taxation and fiscal evasion. The treaty will have to...

Belarus ratifies income tax treaty with Myanmar

The Press Service of the President of Belarus announced, on  9 April 2026, that the President has signed a law ratifying the income tax treaty with Myanmar. The agreement provides for the avoidance of double taxation of income of tax residents of Belarus and Myanmar. The agreement will not apply to certain types of taxes,...

Croatia, US conclude negotiations on amending protocol to tax treaty

Following its meeting on 9 April 2026, the Croatian government issued a report announcing the conclusion of negotiations for amending protocol to the income tax treaty with the US. It must now go through a process of formal signing and ratification in both jurisdictions before it can enter into force. The treaty was signed on...

Brazil warns of new digital scams involving fake income tax return

Brazil’s Federal Revenue Service has issued a warning about new digital scams after receiving reports of fraudulent messages in which criminals impersonate the agency to deceive taxpayers into accessing fake links and disclosing personal information or making improper payments. The Federal Revenue Service stated that the messages typically use an alarming tone and claim the...

Liberia rolls out sweeping tax reforms as GST rises to 13%

The Government of Liberia has announced, on 7 April 2026, a series of reforms to the country’s tax system following the passage of the Liberia Tax Amendment Act of December 2025, which was approved on 24 March 2026. The updated framework introduces a 13% Goods and Services Tax (GST) while maintaining the rate on telecommunications...

Namibia: NamRA further extends income tax return deadline

The Namibia Revenue Agency (NamRA) has announced on 27 March 2026, a further extension for submitting income tax returns related to loss restriction provisions, pushing the deadline to 31 October 2026. This marks the second extension following an initial postponement to 31 March 2026.  NamRA cited ongoing system development work as the primary reason for the...

Netherlands: Tax authority clarifies joint venture definition under Minimum Tax Act 2024

The Dutch Tax Authority’s knowledge group issued guidance on 9 April 2026, interpreting the joint venture (JV) definition in Article 1.2 of the Minimum Tax Act 2024, addressing three key questions about entity qualification. Net asset value method required Entities can only qualify as joint ventures if their financial results are recognised using the net...

Germany publishes draft bill to update list of jurisdictions under CRS MCAA

Germany’s Federal Ministry of Finance (BMF) has published a draft bill to update the list of jurisdictions covered under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA). The bill proposes the inclusion of Rwanda, Senegal and Trinidad and Tobago in the CRS Extension Ordinance, expanding the scope of automatic...

Turkey publishes draft rules for domestic minimum corporate income tax

Turkey’s Revenue Administration published Draft General Communiqué No. 25 amending General Communiqué No. 1 on Corporate Income Tax on 8 April 2026, which sets out implementation details under Law No. 7524 and Law No. 7566 covering the domestic minimum corporate income tax, corporate exemptions and procedural changes. The draft introduces revised conditions for investment funds...

Poland: Council of Ministers extends JPK filing deadline, simplifies tax compliance

Poland’s Council of Ministers approved amendments to personal income tax, corporate income tax, and lump-sum tax legislation, introducing significant changes to electronic accounting book submissions on 8 April 2026. The new regulations permanently extend the deadline for submitting Uniform Control Files (JPK) – the standard electronic format used by businesses to transmit financial data to...