Saturday, September 19, 2026
Serbia’s National Assembly approved a bill ratifying the income tax treaty with Algeria on 31 August 2026. Signed on 31 March 2026, the agreement aims to establish a cooperative fiscal framework to prevent double taxation and tax evasion between the two nations. The treaty covers major income and property taxes in Algeria and Serbia, with...
Argentina’s tax authority (ARCA) has published General Resolution 5891/2026 (signed on 27 August 2026) in the Official Gazette on 31 August 2026, establishing a unified procedure to request modifications and rehabilitations of export destinations in Argentina. The resolution also amends General Resolution No. 1.921 to adapt to current operational challenges in foreign trade, such as...
Serbia’s National Assembly approved a bill ratifying the income tax treaty with Angola on 31 August 2026. Signed on 9 June 2026, the agreement aims to establish a cooperative fiscal framework to prevent double taxation and tax evasion between the two nations. The bilateral agreement covers corporate and personal income taxation in both countries, alongside...
Argentina’s tax authority (ARCA) has published General Resolution 5893/2026 on 31 August 2026 to modernise billing procedures. This regulation mandates the use of electronic invoices or fiscal controllers for specific taxpayer groups, including those in the Simplified Regime for Small Taxpayers and individuals not currently subject to Value Added Tax (VAT). The resolution phases out...
The US Internal Revenue Service (IRS), in a release on 28 August 2026, encouraged taxpayers to explore the growing number of IRS.gov online tools that can help them quickly and securely take care of common tax tasks. IRS.gov offers secure, self-service options that can help taxpayers, businesses, and tax professionals get tax information and take...
France has clarified that the supply of cooling energy distributed through networks is subject to the reduced 5.5% rate of value added tax (VAT), following an amendment introduced by the Finance Law for 2026. The clarification was published on 26 August 2026 and follows Article 93 of Law No. 2026-103 of 19 February 2026 on...
Irish Revenue has updated its guidance on the Irish Self-Assessment system to clarify which individuals are liable for Pay-Related Social Insurance (PRSI) contributions. The changes were issued through eBrief No. 126/26 on 28 August 2026, which updates Tax and Duty Manual Part 41-00-28: A Guide to Self-Assessment, including Section 6 on PRSI liability. Who is...
France’s tax authority has updated its guidance on income tax reductions for investments in small and medium-sized enterprises (SMEs), FCPI and FIP funds, and solidarity-based enterprises of social utility (ESUS). The update published on 27 August 2026 incorporates changes introduced by legislation adopted since 2015, including the Finance Laws for 2025 and 2026. Changes to...
The Slovak Republic Ministry of Finance has proposed a draft amendment, on 18 August 2026, to Act No. 507/2023 Coll. pertaining to top-up tax, ensuring a global minimum level of taxation for multinational enterprise (MNE) groups and large-scale domestic groups operating in the jurisdiction. Along with amending Act No. 507/2023 Coll., the draft also introduces...
Belgium’s Federal Public Service Finance has announced a reformed Penal Code, which is set to take effect on 1 September 2026. The update establishes parallel systems of eight penalty levels, one applicable to legal entities and another to natural persons, with each tier defined by specific thresholds and opportunities for reduction based on mitigating circumstances....