Saturday, September 19, 2026
Belgium’s Ministry of Finance has published Circular No. 2026/C/79, dated 26 August 2026, guiding the phase-out of the spousal income transfer regime introduced by the law of 15 July 2026. Circular 2026/C/79 provides detailed guidance on the gradual phase-out and modification of the Belgian spousal income transfer regime (the marriage quotient). This regime historically allowed...
The Slovak Republic’s Financial Directorate updated its eFaktúra FAQ in August 2026, providing businesses and service providers with practical clarifications on the domestic e-invoicing requirements. The update also adds guidance on Peppol VAT Category Codes and VAT Exemption Reason Codes (VATEX) applicable in Slovakia ahead of the mandatory e-invoicing regime taking effect on 1 January...
Canada has completed its domestic ratification process in July 2026, clearing the final hurdle for the UK’s accession to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), according to the UK government page on the CPTPP. The agreement takes effect between the UK and Canada on 1 September 2026. From this date, UK businesses...
The Australian Taxation Office (ATO) has updated its guidance on the permanent AUD 20,000 instant asset write-off for small businesses with annual turnover below AUD 10 million. The measure, previously due to end in June 2026, has been permanently extended under the Treasury Laws Amendment (Tax Reform No. 2) Act 2026. The Treasury Laws Amendment...
Brazil’s tax authority, the Federal Revenue Service (RFB), announced on 28 August 2026 that it amended its Tax Compliance Incentive Program through Normative Instruction RFB No. 2,339, issued on 21 August 2026. This revision updates Normative Instruction RFB No. 2,316 (25 March 2026), which operates under Complementary Law No. 225 (8 January 2026). Sintonia recognises...
Thailand’s Department of Business Development (DBD) requires partnerships and limited companies involving foreign investors or foreign authorised directors to provide financial evidence when registering certain new entities or amendments, under Central Partnership and Company Registration Office Order No. 2/2559. The requirements are intended to verify that investments are genuine and to prevent Thai nationals from...
Taiwan’s Fengyuan Branch of the National Taxation Bureau of the Central Area, Ministry of Finance, has clarified how profit-seeking enterprises should calculate and offset gains and losses when selling multiple properties subject to the Income Tax on House and Land Transactions in the same year. The Branch said enterprises falling under the category of separate...
Sweden’s Ministry of Finance has submitted a government referral (Lagrådsremiss) proposing to exempt competence support benefits (förmån av kompetensstöd) from income tax, in a move aimed at removing legal uncertainty that has discouraged employees from taking up training during their careers. The referral, signed on 27 August 2026, proposes inserting a new section – Chapter...
Angola’s General Tax Administration (AGT) announced on 27 August 2026 that the deadline for the settlement and provisional payment of Industrial Tax for the 2026 fiscal year, for taxpayers under the general regime, ends on 31 August 2026. The key provisions are as follows: Provisional tax assessment The provisional Industrial Tax assessment must be calculated...
Taiwan’s Northern Area National Taxation Bureau, Ministry of Finance, said that as public interest in body management and aesthetic appearance has grown in recent years, various slimming and beauty treatments, such as picosecond laser procedures, as well as related products, have become increasingly common. Where medical institutions provide non-medical services or sell beauty products, they...