Tuesday, March 17, 2026
Luxembourg’s parliament has approved the law ratifying the pending protocol to the 2007 income and capital tax treaty between Luxembourg and Georgia. The Council of State voted on 25 February 2026 to waive the second constitutional vote, following the Chamber’s approval on 11 February 2026. The protocol, signed on 3 July 2025, replaces Article 27...
Bulgaria has published Decree No. 61 of 25 February 2026, enacting the law ratifying the Multilateral Competent Authority Agreement on Automatic Exchange of Information under the Crypto-Asset Reporting Framework (CARF MCAA) and the Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS) on 27 February 2026. Excerpts from the...
The Inland Revenue Authority of Singapore (IRAS) announced, on 26 February 2026, plans to extend the GST InvoiceNow requirement to all GST-registered businesses by April 2031. The move, revealed during the Ministry of Finance Committee of Supply (COS) Debate 2026, aims to boost productivity and efficiency through digitalisation. InvoiceNow is Singapore’s nationwide e-invoicing network, launched...
Latvia enacted legislation on 26 February 2026 to ratify its first income and capital tax agreement with Liechtenstein. The two countries signed this treaty on 2 October 2025. The agreement applies to Latvia’s enterprise income tax, personal income tax, and immovable property tax, as well as Liechtenstein’s personal and corporate income taxes, real estate capital...
The US Internal Revenue Service (IRS) announced the launch of a new web page on 26 February 2026 that allows taxpayers to confidentially report suspected tax fraud, scams, evasion, or other tax-related illegal activities, as well as internal-facing improvements that will enhance how referrals are used to stop illegal activity. “Improvements to the IRS fraud...
Qatar’s tax authority, the General Tax Authority (GTA), in a press release on 25 February 2026, has warned of fraudulent messages on 25 identified as being circulated via email and text messages, impersonating the Authority and containing suspicious links claiming tax refunds or requesting updates to personal information from taxpayers. The Authority confirmed that these...
Malaysia’s tax authorities, the Inland Revenue Board of Malaysia (IRB), have announced that income tax return filing has been open since yesterday, 1 March 2026, for the 2025 year of assessment. All individual and non-individual taxpayers must submit their BN forms electronically through the MyTax portal. This includes Forms E, BE, B, M, BT, MT,...
Italy’s tax authorities announced that the final versions of Italy’s 2026 tax declaration forms are now available following ministerial approval on 27 February 2026. These forms—including the 730, Income Tax, CNM, 770, and IRAP—will be used to report income earned during 2025. After their initial draft release in December 2025, the forms underwent review with...
UK’s Tax Authority, HM Revenue & Customs (HMRC) has issued an updated notice specifying jurisdictions with a qualified income inclusion rule (IIR) and/or a qualifying domestic top-up tax (QDMTT) that meets safe harbour standards. The revised notice provides clarity for multinational enterprises, confirming which jurisdictions’ Pillar Two rules the UK recognises for IIRs and top-up...
Irish Revenue has issued eBrief No. 039/26 on 27 February 2026, reminding customers that the deadline for the share reporting obligation in respect of the return year 2025 is 31 March 2026. Failure to make a return by the due date may attract penalties. As per the brief, employers and trustees of certain approved share...