Saturday, August 29, 2026
Egypt has enacted three laws introducing changes to state revenue collection, taxpayer bookkeeping requirements, temporary tax cards and the transfer of profits from state-owned companies to the General Treasury. Law No. 148 of 2026, Law No. 150 of 2026 and Law No. 154 of 2026 were issued by President Abdel Fattah El-Sisi on 28 July...
The Netherlands has gazetted Decision No. 2026-14582 of 30 July 2026 on 7 August 2026, bringing amendments to the Decree on Administrative Fines of the Tax and Customs Administration (BBBB). These changes primarily adapt the administrative penalty rules to support the implementation of three major European directives: the Pillar Two Global Minimum Tax (Directive (EU)...
The Luxembourg Administrative Court (Cour administrative) issued its decision in case 53194C on 22 July 2026, concerning the application of the arm’s length principle to an intra-group debt restructuring and the deductibility of interest expenses. The case involved a Luxembourg company that held a 65% interest in a French company and had granted it a...
Luxembourg’s Direct Tax Administration has urged constituent entities, joint ventures and entities affiliated with joint ventures to regularise outstanding Pillar Two filing obligations as soon as possible. In a 6 August 2026 reminder, the authority highlighted registration, information-return and supplementary-tax return requirements under the country’s effective minimum taxation rules, with all procedures required to be...
The Government of the Russian Federation has submitted draft legislation to amend Article 168 of Part Two of the Tax Code of the Russian Federation, seeking to address how VAT should be treated under existing contracts when tax legislation changes. The draft federal law was submitted on 10 April 2026 to implement Resolution No. 41-P...
Italy has gazetted a sweeping reform of its tax compliance and assessment rules. Legislative Decree No. 141, signed 5 August 2026 and published in the Official Gazette No. 181 (Ordinary Supplement No. 28) on 6 August 2026, consolidates scattered tax legislation into a single framework of 368 articles. This legislation outlines the formal approval of...
Egypt has enacted Law No. 149 of 2026, introducing amendments to the Value Added Tax (VAT) Law No. 67 of 2016 covering medical equipment, raw natural materials, real estate transactions, financial services and tax refunds. The law was issued by Egyptian President Abdel Fattah El-Sisi on 28 July 2026 and published in the Official Gazette....
The Dominican Republic has introduced new solid waste management contribution brackets and restrictions on certain single-use plastics under Law No. 36-26, which amends the General Law on the Integrated Management and Co-processing of Solid Waste (Law No. 225-20). The law was promulgated by President Luis Abinader on 6 July 2026 and published in Official Gazette...
Croatia’s government has published a draft law proposing amendments to the Corporate Income (Profit) Tax Law. The key measure is the introduction of a temporary excess profit tax applicable exclusively for the 2026 tax year. This legislation proposes amendments to Croatia’s Profit Tax Law, primarily to introduce a temporary tax on excessive profit margins for...
The income tax treaty between Estonia and Qatar entered into force on 26 June 2026. The treaty was signed on 7 March 2024 and applies to Estonian income tax and Qatar income tax and corporation tax. Dividends are subject to a 0% withholding tax rate when the beneficial owner is a company or the dividends...