Saturday, September 19, 2026
Officials from Guinea and Rwanda met on 4 August 2026 to begin technical discussions on an income tax treaty, according to a recent release from Guinea’s General Directorate of Taxes (DGI). The discussions, hosted by Guinea’s DGI in Conakry, are intended to create a clear and stable tax framework that can facilitate cross-border trade and...
Brazil’s tax authority, the Federal Revenue Service (RFB) has published its 2026 Questions and Answers guide on the Rural Land Tax (ITR), prepared by the General Coordination of Taxation (Cosit) on 1 September 2026. This 2026 technical manual from the Brazilian Federal Revenue Service provides a comprehensive guide to the Rural Territorial Property Tax (ITR)....
The Colombian Tax and Customs Administration Dirección Nacional de Impuestos y Aduanas (DIAN) issued a Resolution No. 012660 on 27 August 2026, extending the suspension of administrative deadlines for tax, customs and foreign exchange proceedings until 11 September 2026, with normal timelines resuming on 14 September 2026. The extension follows a major earthquake that struck...
Angola published Law No. 7/26 in the Official Gazette on 19 August 2026, introducing a new beneficial ownership information reporting regime. The legislation mandates the creation of a Central Register of Beneficial Ownership (CRBE) to enhance financial transparency and prevent financial crimes such as money laundering and terrorist financing. It applies to a broad range...
The Italian Revenue Agency clarified on 1 September 2026 that a business transferee retains full tax exemption even after a restructuring agreement fails due to the transferor’s breach of contract. The ruling, contained in Legal Advice No. 9 of 1 September 2026, resolves an interpretation question that had created uncertainty around transfer protections. The underlying...
Argentina’s tax authority (ARCA) has decided to extend again the deadlines for individuals and undivided estates to file and pay 2025 income tax and make the first 2026 income tax advance payment. The extensions were introduced to facilitate taxpayer compliance with these obligations. The new filing and payment deadline is 22 September 2026. The previous...
Chile’s Internal Revenue Service (SII) announced on 1 September 2026 imposed a fresh reporting mandate targeting digital platform intermediaries, requiring them to submit detailed information about influencer earnings starting with the 2027 tax year. The measure stems from SII Resolution No. 113, published on 31 August, and addresses a long-standing gap in tax compliance documentation...
Poland’s government has advanced a draft legislative proposal (Draft Act UD459) to support energy-intensive industries facing global competition disadvantages because electricity costs are nearly double those in competing regions. Draft Act UD459 establishes support mechanisms aligned with the European Commission’s Clean Industrial Deal State Aid Framework (CISAF), published in Official Journal C/2025/3602 on 4 July...
Brazil’s tax authority, the Federal Revenue Service (RFB) announced on 1 September 2026 that small and micro-enterprises face a critical decision window through 30 September 2026. Companies must finalise their position on the Simplified National Tax System tax regime for 2027 and select how to handle two new consumption taxes: the Contribution on Goods and...
The Inland Revenue Board of Malaysia (IRBM) has published the e-Invoice Guideline Version 4.8 on 30 August 2026. This version introduces crucial updates and clarifications regarding the implementation timeline, exemption thresholds, and group-level criteria that businesses must navigate. One key update is the increase in the annual turnover or revenue threshold for exemption from e-invoicing...