Sunday, June 07, 2026
UK’s HM Revenue and Customs (HMRC) has announced the introduction of a mandatory registration requirement for tax advisers, with implementation beginning on 18 May 2026. The new requirement, known as Modernising and Mandating Tax Adviser Registration (MMTAR), was first announced at Budget 2025 following public consultation in 2024. Consultation responses were strongly in favour of...
The Austrian Ministry of Finance has published a draft bill for consultation introducing a new parcel tax on domestic deliveries from online shopping. The proposal aims to support planned VAT reductions on selected food items while also encouraging more environmentally sustainable and local purchasing patterns. The consultation review period runs from 11–26 May 2026. Under...
Bahrain’s National Bureau for Revenue National Bureau for Revenue has issued Tax Agent/VAT Representative Guide Version 2.0 on 13 May 2026, setting out updated procedures for authorisation, registration and use of its online services for Tax Agents and VAT Representatives. The guide sets out the framework for obtaining NBR authorisation, eligibility requirements, application procedures through...
Ukraine has published Law No. 4835-IX on 15 April 2026 in the Official Gazette, amending the Tax Code of Ukraine in relation to the collection and duration of the military levy. Extended application period The law revises paragraph 16-1 of sub-section 10 of Section XX “Transitional Provisions” of the Tax Code of Ukraine, replacing references...
Rwanda has introduced new transfer pricing rules establishing a clearer tax framework for controlled transactions, replacing the 2020 rules, which ceased to apply in October 2023 under the amended Income Tax Law No. 027/2022. The updated transfer pricing rules were established through Ministerial Order No. 003/26/10/tc of 29 April 2026, which establishes comprehensive guidelines for...
Moldova’s State Tax Service (STS) has announced the rollout of an electronic transfer pricing information form within the Electronic Declaration system, accessible through taxpayers’ Personal Cabinets on 12 May 2026. This new platform will handle submissions for tax periods beginning in 2025. Taxpayers are required to prepare and file transfer pricing information when their total...
The Colombian Ministry of Finance and Public Credit published a revised edition of Decree No. 1625 of 2016 on 8 May 2026. The decree consolidates rules covering income tax, occasional gains tax, transfer pricing, withholding tax, VAT, national consumption tax, stamp duty, financial transactions tax, carbon tax, and the SIMPLE regime, while also updating provisions...
Italy’s Supreme Court has clarified the circumstances in which domestic transfer pricing rules apply to intragroup transactions, confirming that transactions conducted without consideration may remain outside the scope of transfer pricing where supported by legitimate economic reasons. The clarifications have been provided under Order No. 13136 of 7 May 2026. The central conflict involves transfer...
Croatia’s President promulgated the law ratifying the Croatia–New Zealand Income Tax Treaty (2025), as published in the Official Gazette (Narodne Novine) No. 4 of 15 May 2026. On 30 April 2026, the Croatian Parliament passed a law for the ratification of the income tax treaty between Croatia and New Zealand regarding the removal of double...
Croatia has gazetted the law ratifying the income tax treaty with Australia on 15 May 2026. Signed on 24 November 2025, the agreement between the two countries is intended to eliminate double taxation on income and to prevent tax evasion and avoidance. The treaty establishes maximum withholding tax rates on cross-border payments: dividends are generally...