Friday, October 09, 2026
The Italian Revenue Agency confirmed on 22 September 2026 that taxpayers subject to the digital services tax can file supplementary returns to correct earlier submissions. The digital services tax applies to large multinational groups earning more than EUR 750 million globally and is governed by Law No. 145/2018 (the 2019 budget law), specifically articles 35...
Serbia’s Parliament has adopted amendments to the laws governing greenhouse gas emissions tax and import taxes on carbon-intensive goods, primarily targeting the electrical energy production sector, as published in the Official Gazette of the Republic of Serbia No. 80/2026. The key changes enacted under the amendments to the Law on Greenhouse Gas Emissions Tax align...
Sri Lanka’s Inland Revenue Department (IRD) has reminded taxpayers that the last date for final payment of income tax for the Year of Assessment 2025/2026 falls on 30 September 2026, and has urged them to make payments on or before the deadline. Tax type codes In a notice to taxpayers, the IRD listed the applicable...
Portugal’s Tax and Customs Authority has opened the electronic submission service for Form 64 – Settlement Declaration of RIMG/Pillar Two for fiscal year 2024, under Article 45(1)(c) of Law No. 41/2024, the Global Minimum Tax Law. The authority issued the notice on 23 September 2026, confirming that the filing service is available for Portuguese constituent...
The Australian Taxation Office (ATO) has issued an Addendum to Taxation Determination TD 2022/9 by the Commissioner of Taxation on 23 September 2026 to account for amendments to the US global intangible low-taxed income (GILTI) regime introduced under the One Big Beautiful Bill Act 2025. The amendments do not alter the ATO’s existing interpretation of...
The US and China agreed, on 23 September 2026, to extend their trade truce by two months, pushing the expiration date to 10 January 2027. The original agreement, reached in Busan, South Korea, in May 2026, was set to expire on 10 November 2026. US Treasury Secretary Scott Bessent announced the extension after meeting with...
The US, Morocco and Israel agreed on 16 September 2026 to strengthen economic cooperation, including by finalising agreements on investment protection and the avoidance of double taxation by the end of 2026. The commitment was made during a meeting in New York between US Representative to the United Nations Ambassador Mike Waltz, Moroccan Foreign Affairs...
India and New Zealand will bring their bilateral free trade agreement into force on 20 October, after both countries confirmed on Monday that they had completed the procedures required for ratification. Indian Trade Minister Piyush Goyal said the two sides had ratified the pact, with New Zealand Trade Minister Todd McClay and India’s High Commissioner...
France’s Council of Ministers approved on 16 September 2026 a protocol amending the income and capital tax treaty of 1992, as amended by the 2000 notification. The protocol was signed in February 2026 and represented the first amendment to the treaty. The protocol includes changes aimed at aligning the treaty with OECD BEPS standards, along...
Finland’s government submitted its proposal for the 2027 Budget to Parliament (HE 175/2026) on 21 September 2026. The proposal’s tax measures are consistent with those outlined in the Ministry of Finance’s 6 August 2026 Budget Proposal for 2027. The Budget Proposal for 2027 (HE 175/2026) introduces targeted changes to personal income taxation, corporate taxation, and...