Saturday, September 19, 2026
Italy has extended reduced excise duty rates on diesel fuel, gas oil and biodiesel for the period from 27 August to 5 September, 2026, according to Decree-Law No. 153, published on 26 August 2026 in the Gazzetta Ufficiale della Repubblica Italiana (General Series, No. 197). Under the decree, the excise duty on diesel used as...
Vietnam has amended its business registration regime through Decree No. 296/2026/ND-CP, issued by the Government on 23 July 2026, introducing a strict three-tier hierarchy for identifying ultimate beneficial owners (UBOs) alongside a wider set of procedural and digital reforms. The Decree amends and supplements Decree No. 168/2025/ND-CP, dated 30 June 2025, and came into force...
The Australian Taxation Office (ATO) has published a notice on 27 August 2026, reminding tax professionals of the importance of protecting their practices against cyber threats. Tax professionals are being targeted by cyber criminals, primarily via malicious links in emails, attachments and other communications. The ATO is currently providing support to a small number of impacted...
Chile’s tax authority (SII) has launched a new repayment pathway, on 25 August 2026, for taxpayers with outstanding Solidarity Loan instalments. Beginning 14 September, eligible individuals can request a payment voucher through sii.cl, followed by an agreement with the General Treasury of the Republic (TGR) scheduled for 22 September. Who must act and when Nearly...
The Cyprus Tax Department has published the 2026 reference rate for Honduras for purposes of calculating the notional interest deduction (NID) on new equity investments. Under the NID rules, the applicable rate is based on the 10-year government bond yield of the country where assets financed by the new equity are used, plus a 5%...
The US Internal Revenue Service (IRS) has issued a release urging taxpayers who received filing extensions to use IRS Free File to submit their 2025 federal tax returns as soon as possible, ahead of the 15 October 2026 deadline. IRS Free File remains available through 15 October 2026 and offers free guided tax preparation for...
Italy has published Law No. 152 of 7 August 2026 in the Official Gazette, which converts Decree-Law No. 107 of 26 June 2026 into law, incorporating the amendments set out in its annex. The legislation formally postpones the introduction of the EUR 2 administrative handling fee on low-value imports below EUR 150 to 1 October...
The Cyprus Ministry of Finance has opened a public consultation on 30 July 2026, on the Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union (Amendment) Law of 2026. The amending bill was prepared following observations from the European Commission on the correct transposition of Council Directive (EU)...
The US Department of the Treasury and the Internal Revenue Service (IRS) proposed regulations (REG-119882-25) on 20 August 2026 that would extend federal immigration-status restrictions to the refundable portions of four tax credits. The proposed rules would generally apply to taxable years beginning on or after 1 January 2026 under the Personal Responsibility and Work...
According to an OECD update, published on 26 August 2026, three new jurisdictions have joined the Common Reporting Standard framework by signing the addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information. Armenia became a signatory on 10 July 2026, followed by Bahrain on 13 January 2026, and the British...