Tuesday, February 03, 2026
El Salvador’s Legislative Assembly enacted Decree No. 498 on 16 January 2026, which took effect on 24 January 2026, with the aim to stimulate the national economy by offering tax incentives to established companies that increase their local productive capacity. To qualify, businesses must have operated in the country for at least 10 years and...
Bangladesh’s National Board of Revenue (NBR) announced a further extension for the submission of income tax returns by individual taxpayers and Hindu Undivided Family (HUF) taxpayers for the 2025–26 tax year on 29 January 2026. According to the notification, the deadline has been extended until 28 February 2026. As 28 February falls on a Saturday,...
The Swedish Ministry of Finance has released a proposal on 27 January 2026, introducing a withholding tax exemption for dividends paid to foreign governments and foreign entities equivalent to Swedish regions, municipalities, or municipal associations. The exemption will apply to dividends paid by Swedish limited liability companies, European companies registered in Sweden, and Swedish investment...
Taiwan’s Central District National Taxation Bureau of the Ministry of Finance has reminded profit-seeking enterprises to declare profit-seeking enterprise income tax using the correct industry code based on their actual economic activities for the year. The announcement is made today, 30 January 2026. The Bureau explained that the industry classification should reflect an enterprise’s primary...
The US Internal Revenue Service (IRS) issued a notice on 29 January 2026 urging tax professionals to prepare for the upcoming filing season. “Tax professionals can play a key role in furthering the IRS’s mission to ensure taxpayers understand and meet their tax responsibilities,” said IRS Chief Executive Officer Frank J. Bisignano. “The IRS appreciates...
Poland’s Ministry of Digital Affairs announced on 27 January 2026 that it has submitted draft legislation to introduce a Digital Services Tax (DST). First discussed in August 2025, the draft proposes a DST of up to 3% on a broad range of digital services, expanding beyond the initially considered narrow focus on targeted advertising. The...
The Netherlands State Secretary for Finance published Letter No. 2026-0000019577 on the Ministry of Finance’s website on 28 January 2026, urging the upper house of parliament to swiftly approve the bill implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8). The bill introduces new rules for reporting and exchanging tax information...
Romania has published Order No. 57/2026 in the Official Gazette No. 55 on 23 January 2026, amending the D100 tax declaration form originally introduced under Order No. 587/2016 by the President of Romania’s tax authority, the National Agency for Fiscal Administration (ANAF). Order No. 57/2026 does not introduce any material changes compared with the version...
Canada’s Department of Finance launched a consultation on several draft legislative proposals to implement a range of previously announced tax measures on 29 January 2026. The proposed changes aim to clarify and improve tax rules, close gaps to prevent tax avoidance, and ensure existing measures work as intended. These measures also support broader economic objectives,...
Belgium’s Federal Public Service (SPF) Finance has released a BEPS13 News update detailing the new Local File form issued in December 2025 and providing guidance on using the “Termination of notification obligation” for CbC filings (275.CBC.NOT). New Local File form A new form model for the local file transfer pricing (275.LF) was published in the...