Posts by: RF Report


Bolivia unveils major tax relief programme to ease business burden

The Bolivian government introduced the Transparency and Tax Relief Bill on 19 February 2026, marking a significant overhaul of the country’s tax system aimed at helping entrepreneurs and businesses overcome crippling debts and administrative complexity. President Rodrigo Paz Pereira and Economy Minister José Gabriel Espinoza Yáñez presented the reforms to approximately 650 private sector representatives...

Belgium: Government proposes higher securities tax, dividend withholding for SMEs in Omnibus Bill

Belgium’s government submitted an Omnibus Bill No. 56 1378/001 to parliament on 23 February 2026, proposing several tax amendments, including an increase in the annual tax on securities accounts and a higher dividend withholding tax rate for SMEs. This bill outlines a series of legislative reforms and budgetary measures proposed by the Belgian government for...

Moldova, Bangladesh to negotiate for tax treaty

Moldova and Bangladesh have agreed to negotiate for a bilateral tax treaty aimed at preventing double taxation and promoting investment protection 18 February 2026. Deputy Prime Minister and Foreign Minister Mihai Popșoi met with Bangladeshi Ambassador Shahnaz Gazi to discuss expanding economic cooperation and strengthening the legal framework. Both sides reaffirmed their commitment to finalising...

Egypt, Moldova advance tax treaty negotiations

Moldova’s Ministry of Foreign Affairs announced that on 18 February 2026, officials from Egypt and Moldova met to discuss enhancing bilateral cooperation, including progress on negotiations for an income tax treaty. In the dialogue with the Ambassador of Egypt, the prospects for strengthening bilateral cooperation were discussed, including advancing discussions on draft agreements in various...

UK: HMRC publishes guidance on registration rules for tax advisers

UK HMRC published guidance on 17 February 2026, Check if and when you need to register as a tax adviser with HMRC, together with the related guidance Check if you meet HMRC’s conditions to register as a tax adviser. Check if and when you need to register as a tax adviser with HMRC Check if...

Germany publishes DAC8 data set for crypto-asset reporting

Germany’s Federal Ministry of Finance has released the officially prescribed data set for DAC8 reporting, applicable to crypto-asset service providers under the Kryptowerte-Steuertransparenz-Gesetz (KStTG). From 2027, providers must electronically submit transaction data for the 2026 calendar year to the Federal Central Tax Office. Reports must follow the designated XML formats, including the DIP interface for...

Peru updates VAT withholding rules for imports

Peru issued Legislative Decree No. 1714 on 4 February 2026, revising the application of advance VAT (IGV) withholding on imported goods. The changes clarify when a 10% withholding rate applies, up from the usual 3.5% or 5%, based on the risk profile and tax/customs compliance of the importer. The decree, enacted under the authority delegated...

Taiwan highlights common errors in corporate income tax filings

The Northern District National Taxation Bureau of the Ministry of Finance issued guidance yesterday, 24 February 2026, ahead of the filing period for the 2025 Profit-Seeking Enterprise Income Tax Return and the 2024 Undistributed Earnings Return, identifying five frequent mistakes or omissions in corporate income tax filings: Misclassification of investment transactions Transactions involving shares or...

US releases interim guidance on special depreciation for eligible production property

The US Department of the Treasury and the Internal Revenue Service (IRS) announced on 20 February 2026 that it has provided interim guidance for taxpayers regarding the special depreciation allowance for qualified production property enacted under the One, Big, Beautiful Bill. Notice 2026-16 announces that Treasury and the IRS will issue proposed regulations on a...

Brazil: RFB publishes draft guidance on specific regimes declaration (DeRE)

Brazil’s tax authority, the Federal Revenue Service (RFB), has announced the release of updated technical documentation for the first phase of the Declaration of Specific Regimes (DeRE) on 23 February 2026. While the published file still carries the “DRAFT” label, officials clarify that this version is intended for use in the restricted assessment environment. This...