Monday, April 27, 2026
Malta has issued the Gaming Tax (Amendment) Regulations, 2026 (Legal Notice 84 of 2026), published in the Government Gazette No. 21,615 on 1 April 2026. The rules simplify the previous system by merging the gaming tax and gaming device levy into a single framework, effective 1 October 2026. Redefinition of qualifying activities The amendment clarifies...
Bulgaria’s Ministry of Finance (MoF) has launched a public consultation, on 2 April 2026, on a draft law amending the Corporate Income Tax Act (CITA) to enhance tax incentives for corporate donations supporting the sports sector. The proposed amendments focus on expanding the tax deductibility of donations made to sports-related activities and institutions, while setting...
India’s Ministry of Finance has confirmed that the Memorandum of Understanding (MoU) with Japan on assistance in the collection of taxes will apply to any request submitted on or after 8 July 2025. The MoU, signed in Tokyo on 30 June 2025 and in New Delhi on 8 July 2025, operates under Article 26A of...
Taiwan’s Kaohsiung National Taxation Bureau, Ministry of Finance, has reminded profit-seeking enterprises that temporarily suspended operations during the 2025 tax year (Year 114 of the Republic of China calendar) that they must still file income tax returns within the statutory deadline. Failure to file may result in late-filing or non-filing penalties if tax is assessed....
The Parliament of the Federation of Bosnia and Herzegovina (FBiH) has enacted the Law on Fiscalization of Transactions, effective 12 February 2026. The law requires real-time electronic reporting of B2G, B2B, and B2C transactions and will be fully operational no later than 18 months after its entry into force. The Federal Minister of Finance must...
The European Commission has launched a public consultation on 18 March 2026 on the revision of Directive 2014/55/EU on electronic invoicing in public procurement, inviting stakeholders to provide feedback on possible measures to update the current framework. Since its adoption in 2014, the eInvoicing Directive has supported the functioning of the single market by introducing...
The US Internal Revenue Service announced a major expansion of its Business Tax Account on 6 April 2026, making the online self-service platform available to partnerships, federal, state, and local governments, Indian tribal governments, and tax-exempt organisations. “By opening the Business Tax Account to partnerships, tax-exempts and other organisations, we’re giving millions more entities secure,...
The Italian government has published Legislative Decree No. 42/2026 in the Official Journal (General Series No. 78) on 3 April 2026, introducing urgent fiscal measures to support businesses and agriculture amid rising energy costs. This decree supplements the earlier Legislative Decree No. 38/2026, currently under parliamentary conversion. Temporary reduction of fuel excise duties Between 8...
The Australian government is collaborating with the business and finance sectors to ease pressures on families and small businesses caused by the economic impact of the Middle East conflict. On 1 April 2026, it announced a package of measures, working with industry and financial institutions, to help households and small businesses affected by recent fuel...
Colombia’s National Tax and Customs Directorate (DIAN) has announced that deadlines for submitting Tax Exogenous Information for the 2025 tax year begin in April 2026. Taxpayers are advised to verify their specific submission dates based on the last digit(s) of their NIT to avoid congestion and potential fines. For large taxpayers, the reporting period starts...