Tuesday, April 07, 2026
Qatar has issued Cabinet Resolution No. (4) of 2026, effective 16 March 2026, permitting the direct application of tax treaty benefits, including reduced withholding tax rates or exemptions, at the time of payment. This marks a shift from the previous system, under which non-residents were required to pay withholding tax at domestic rates and subsequently...
Chile’s Tax Administration, Servicio de Impuestos Internos (SII), has issued Resolution Ex. SII No. 38-2026 of 9 March 2026, introducing changes to the monthly VAT return (Form No. 29) for taxpayers acting as intermediaries. The amendments add new reporting requirements for commission agents, consignees and other parties issuing billing invoices (liquidaciones-facturas) on behalf of third...
Korea (Rep.) has published Presidential Decree No. 36128, partially amending the enforcement Decree of the International Tax Adjustment Act, in the Official Gazette on 27 February 2026. The Decree introduces sweeping updates to its international tax framework, significantly revising the enforcement rules under the International Tax Adjustment Act. The amendments align domestic rules more closely...
The UK tax authority (HMRC) launched a consultation on 12 March 2026, inviting input on business systems integration and ways to simplify record-keeping for businesses. The purpose of the consultation is to gather insights from businesses, advisers, software providers, and academics on how system integrations could improve record-keeping. HMRC aims to understand practical challenges, potential...
Luxembourg has updated the list of jurisdictions with which its tax authorities exchange country-by-country (CbC) reports, as set out in the Grand-Ducal Regulation of 13 March 2026 and published in Official Gazette No. A 134 on 16 March 2026. The following countries have been added to the list: Country Region Dominican Republic Caribbean Mongolia Asia...
The Hong Kong Inland Revenue Department has introduced the Inland Revenue (Amendment) (Tax Concessions, Concessionary Deductions and Allowances) Bill 2026 for their first and second readings in the Legislative Council today, 18 March 2026. The Stamp Duty (Amendment) Bill 2026 will also be introduced into the Council for the First Reading and the Second Reading....
Italy’s Ministry of Economy and Finance announced on 12 March 2026 that it will soon issue legislative changes to the 2026 Budget Law (Law No. 199 of 30 December 2025), targeting key aspects of tax and customs policy. The planned changes will delay the rollout of a new import fee on low-value goods, provide greater...
Malta has gazetted the Budget Measures Implementation Act 2026 (Act No. III of 2026) on 10 March 2026. introduces a comprehensive series of adjustments to Malta’s fiscal landscape. These changes, largely retroactive to 01 January 2026, touch upon everything from personal income tax relief to tightened regulations on excise duties and corporate compliance. R&D and...
Greece’s Independent Authority for Public Revenue (AADE) has issued new guidance, under Decision A. 1055 published on 12 March 2026, for reporting the entity responsible for submitting the Pillar Two Supplementary (Top-up) Tax Information Return. The decision applies to Greek constituent entities of multinational enterprise (MNE) groups. Each entity must identify which local entity will...
The Federation of Bosnia and Herzegovina (FBiH) has introduced updated rules governing the registration and assignment of tax identification numbers (TINs), strengthening oversight of new business registrations and corporate restructuring. The changes, published in Official Gazette No. 19/26 on 11 March 2026, take effect on 19 March 2026. A key feature of the reform is...