Tuesday, March 17, 2026
Brazil’s Executive Committee of Foreign Commerce (GECEX) has gazetted Resolution GECEX 852/26 on 4 February 2026, and Resolution GECEX 853/26 on 6 February 2026, which relate to import duty increases on various capital goods, IT, and telecom products. Resolution GECEX 852/26 Resolution GECEX 852/26, which entered into force on 5 February 2026, raises import duties...
The Malaysian Investment Development Authority (MIDA) has launched the New Incentive Framework (NIF), which goes into effect on 1 March 2026 for manufacturing and later in Q2 2026 for the services sector. The NIF adopts an outcome-based and tiered approach, whereby the granting of incentives is directly linked to the achievement of outcomes aligned with...
The US began collecting a new 10% global import tariff on 25 February 2026, following a Supreme Court ruling that struck down President Trump’s previous emergency tariffs, which had ranged from 10% to 50%. On 20 February 2026, the US Supreme Court, in a 6–3 decision in Learning Resources v. Trump, held that President Donald...
Slovenia has ratified several international agreements to strengthen tax transparency and financial governance. Regulation No. 15, published on 20 February 2026, confirms Slovenia’s participation in the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA), signed in December 2025. This agreement enables the automatic exchange of GloBE Information...
Malta’s Tax and Customs Administration has issued revised guidance on the automatic exchange of financial account information (DAC 2) and introduced a new Self-Compliance Questionnaire (SCQ) for CRS and FATCA compliance. Update of the guidance on automatic exchange of financial account information (DAC 2) The MTCA notifies that Version 4.8 of the DAC 2 Guidelines...
The German Federal Central Tax Office published CRS Newsletter 01/2026 on 20 February 2026, which provides the provisional list of participating jurisdictions for the automatic exchange of financial account information under DAC2, the CRS MCAA, and bilateral automatic exchange agreements, as of 10 February 2026. The provisional list for 2026 covers 123 jurisdictions. CRS Participating...
Argentina issued Decree 105/2026 on 18 February 2026, extending the registration deadline for the Special Incentive Scheme for Large Investments (RIGI), approved in June 2024. The decree updates specific regulatory frameworks to better accommodate strategic sectors, particularly by expanding the definition of onshore oil and gas projects and refining how technological innovations are classified as...
Belgium’s tax authority announced, in the Official Gazette no. 2026001356 of 23 February 2026, that Belgian intermediary legal entities and Belgian recognised representative legal entities are required to file annual tax returns on securities accounts through the electronic platform DivTax. According to the Royal Decree of 3 March 1927, the current exemption will expire two...
The US Department of Commerce is expected to announce a preliminary ruling on 23 February 2026 on whether it will impose anti-subsidy duties on solar cells and panels from India, Laos, and Indonesia. This follows after a coalition of US solar producers, including South Korea’s Hanwha and Arizona-based First Solar, filed the petition in July...
Malta’s government has issued amendments to the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups, Subsidiary Legislation 123.212, under Legal Notice 48 of 2026, published on 20 February 2026. The revisions exempt constituent entities located in Malta from submitting a top-up tax information return to the Commissioner for...