Saturday, July 18, 2026
France has published Law No. 2026-510 of 15 June 2026 in the Official Gazette, providing for the ratification of the protocol to the 1990 income and capital tax treaty with Sweden. Signed on 22 May 2023, the protocol updates the treaty in line with OECD BEPS standards, includes revisions to the preamble and Article 25...
The amending protocol to the 1995 income tax treaty between Malta and Romania entered into force on 22 May 2026. The protocol was signed on 4 July 2024 and is generally applicable from 1 January 2027. Earlier, Malta issued Legal Notice No. 97 of 2026 in the Official Gazette, setting out the double taxation relief...
The Netherlands government has announced that it has signed a new income tax treaty with Sweden on 24 June 2026. This new tax treaty replaces the 1991 agreement between the two countries to align with both countries’ current tax policy objectives. It also modernises existing provisions and introduces several significant changes to strengthen legal certainty...
The Green Party of New Zealand has released its 2026 tax policy, “A tax system for all of us,” proposing a broad restructuring of the country’s tax framework aimed at reducing wealth inequality, increasing contributions from large corporations and high-net-worth individuals, and lowering income tax for most workers. According to the party, the package would...
Bolivia’s National Tax Administration (SIN) has issued Resolution 102600000021 on 10 June 2026, establishing a new framework for tax consultations in Bolivia, explicitly abrogating the previous regime under Resolution No. 101700000019 from 2017. This new regulation aims to optimise, simplify, and standardise the procedure while strengthening legal certainty for taxpayers. Information and documentation requirements The...
The US Internal Revenue Service (IRS) announced that the National Taxpayer Advocate Erin M. Collins has released her Fiscal Year 2027 Objectives Report to Congress on 24 June 2026, highlighting a largely successful 2026 filing season in which the IRS processed nearly 139 million individual tax returns, issued more than 90 million refunds, and successfully...
Singapore’s Inland Revenue Authority of Singapore (IRAS) has clarified the rules for determining the accounting period in which businesses may claim GST input tax, including the circumstances under which claims can be based on the date of a tax invoice or the date a document is posted into an accounting system. The guidance also explains...
The German Federal Central Tax Office (BZSt) has announced the publication of the final list of participating jurisdictions for the automatic exchange of financial account information under the Common Reporting Standard (CRS) for the 2026 reporting cycle, covering the 2025 reporting period. Financial institutions in Germany are required to submit the relevant CRS information by...
The Ugandan Revenue Authority published a guidance on 23 June 2026 on tax amendments for the 2026/27 financial year, outlining changes to income tax, VAT, excise duty, tax administration and customs measures introduced under recently enacted legislation. The reforms are intended to reduce the complexity of doing business, encourage investment and strengthen tax administration, with...
The Hong Kong Inland Revenue Department (IRD) has published new guidance outlining the implementation of the Crypto-Asset Reporting Framework (CARF) in Hong Kong. This follows after the Hong Kong Inland Revenue Department announced that the Inland Revenue (Amendment) (Crypto-Asset Reporting Framework and Amended Common Reporting Standard) Bill 2026 would be gazetted on 22 May 2026...