Tuesday, February 24, 2026
The Czech Republic’s government submitted a draft bill to parliament for review on 5 February 2026, which it approved on 2 February 2026. The bill transposes the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8, 2023/2226) and the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC9, 2025/872) into domestic law. The...
Irish Revenue issued eBrief No. 031/26 on 4 February 2026, providing guidance on the Automatic Exchange of Information. This eBrief is to inform customers of changes made to Tax and Duty Manual (TDM) Part 35-01-01a and subsequent changes to TDM Part 38-03-35. Paragraph 3.5.1 on DAC3 has been updated to include the expansion of DAC3...
The OECD has reported that Australia signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 28 January 2026. The agreement is designed to enable the automatic exchange of GloBE Information Returns between tax authorities and to reduce compliance costs for multinational enterprise (MNE) groups by allowing them to submit...
France adopted new rules on 28 December 2025 to streamline compliance with the EU public CbC reporting directive (Directive (EU) 2021/2101), fully aligning national law with EU requirements and implementing the multiple reporting exemption. The directive, effective for multinationals with annual global revenue above EUR 750 million, requires disclosure of corporate income tax information for...
Finland’s tax administration confirmed, on 30 January 2026, that companies covered by the Law on Minimum Taxation on Large Groups can begin submitting their global minimum tax filings electronically from 30 January 2026. All filings will be handled through the MyTax e-service. Corporate groups are required to submit a complete set of three reports: the...
US President Donald Trump signed a new executive order titled “Addressing Threats to the United States by the Government of Cuba” on 29 January 2026. The order establishes a formal mechanism that would allow the US to impose additional ad valorem tariffs on imported goods from countries that directly or indirectly sell or supply oil...
The Dutch government’s incoming coalition released its agreement for the 2026–2030 term on 30 January 2026, along with an appendix outlining planned budgetary and tax changes. The proposals outline several notable shifts affecting businesses, property investors, and consumers over the coming years. New business levy linked to defence funding The coalition aims to maintain a...
The Italian Revenue Agency approved the Annual VAT Return Form to be used for filings in 2026, covering the 2025 tax year. Alongside the standard form, a simplified “Basic Annual VAT Return Form” has also been introduced for taxpayers who meet specific eligibility criteria. All annual VAT returns, whether submitted using the standard or the...
France finally passed its 2026 budget on 2 February 2026 after two no-confidence motions failed, allowing Prime Minister Sebastien Lecornu’s minority government to survive and bringing a measure of political stability. The prolonged negotiations followed President Emmanuel Macron’s 2024 snap election, which resulted in a hung parliament amid mounting pressure to address strained public finances....
The Italian Revenue Agency announced on 2 February 2026 that it has approved new communication forms and guidelines for accessing tax incentives for investments in the country’s disadvantaged areas, following changes introduced in the 2026 Budget Law. The measures extend and strengthen credits for investments in the Special Economic Zone (ZES Unica) and Simplified Logistics...