Saturday, August 29, 2026
Denmark’s Business Authority has launched a public consultation on proposed changes to requirements for registered standard digital bookkeeping systems (DBS), with the aim of increasing e-invoicing adoption on 1 July 2026. Under the proposal, providers of registered standard DBS would generally have to register end customers for e-invoicing in Nemhandelsregistret, unless they are already registered...
Romania has gazetted Law No. 162/2026 on 4 August 2026. Law No. 162/2026 aims to manage a crisis state within the domestic oil and petroleum product markets. The law introduces strict commercial margin limits for fuel distributors and establishes a solidarity contribution targeting extraordinary revenues from crude oil extraction and refining. To alleviate the financial...
Egypt has amended its income tax framework through Law No. 151 of 2026, introducing changes to capital gains, dividend taxation, interest deductibility, bad debt recognition, stock exchange listings and tax treatment for small enterprises. The law was published on 28 July 2026 and took effect on 29 July 2026, the day after its publication in...
The Italian Ministry of Economy and Finance has published Judgment No. 292, issued by the Milan Tax Court on 20 January 2026, concerning the application of Italy’s 3% Digital Services Tax (DST) to online sales. Introduced in 2020, the DST applies to revenue generated from digital advertising targeted at users of a digital interface, multilateral...
Taiwan’s Ministry of Finance issued an interpretive ruling on 6 August 2026 clarifying that online lending platform businesses (P2P platform operators) must withhold tax on interest income paid to lenders when they manage the transfer of loan funds. The ruling requires P2P platform operators to comply with the withholding, reporting and certificate-issuance requirements under Articles...
Serbia’s National Assembly (parliament) is advancing legislation to ratify its income tax treaty with Angola. The agreement, finalised on 9 June 2026, establishes a formal tax coordination framework between the two nations. The agreement aims to establish a cooperative fiscal framework to prevent double taxation and tax evasion between the two nations. The deal applies...
The Nigerian Investment Promotion Commission has published the Application Guidelines for the Economic Development Tax Incentive (EDTI). The EDTI serves as a comprehensive guide for companies seeking to leverage tax credits for priority investments in Nigeria. Established under the Nigeria Tax Act (NTA), 2025, the EDTI provides eligible businesses with a 5% tax credit on...
France has published Decree No. 2026-692 of 27 July 2026, removing the shorter deadline for taxpayers to file claims concerning withholding taxes. The decree was signed on 27 July 2026 and published on 29 July 2026 in the Journal officiel de la République française. It follows French Council of State Decision No. 500909 of 16...
Ghana’s Parliament has passed and gazetted the Energy Sector Levies (Amendment) Bill 2026, amending the Energy Sector Levies Act, 2025 (Act 1135) on 31 July 2026. The Energy Sector Levies (Amendment) Bill, 2026 aims to update existing laws by increasing specific taxes on fuel oil. The proposal targets the Energy Sector Shortfall and Debt Repayment...
Luxembourg’s parliament is considering a draft law submitted on 30 July 2026 that would introduce mandatory electronic invoicing for domestic Business-to-Business (B2B) transactions from 2028. The draft law (Bill 8815) would amend the Law of 16 May 2019 on electronic invoicing and transpose Article 1 of Council Directive (EU) 2025/516 under the EU’s VAT in...