Tuesday, March 17, 2026
The South African Revenue Service (SARS) released the Business Requirement Specification (BRS) for the Global Anti-Base Erosion (GloBE) programme on its Global Minimum Tax webpage on 13 February 2026. This Business Requirement Specification outlines the obligations of South African domestic constituent entities to file a GloBE Information Return with SARS. It sets out the technical...
The OECD has reported that Canada signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 6 February 2025. The agreement is designed to enable the automatic exchange of GloBE Information Returns between tax authorities and to reduce compliance costs for multinational enterprise (MNE) groups by allowing them to submit...
The EU Economic and Financial Affairs Council revised its list of non-cooperative tax jurisdictions on 10 October 2025, adding the Turks and Caicos Islands and Vietnam and removing Fiji, Samoa, and Trinidad and Tobago. Below is the official press release detailing these revisions and additional modifications. Taxation: Council updates the EU list of non-cooperative jurisdictions...
Slovenia published regulations governing the top-up tax return and the domestic top-up tax return in its Official Gazette on 13 February 2026. The measures form the country’s implementation of the global minimum tax under Pillar 2. The top-up tax return is used to declare top-up tax liabilities arising under the Income Inclusion Rule (IIR) or...
The Australian Taxation Office has published the 2026 Supplementary annual GST return along with its supporting instructions on 16 February 2026. The supplementary annual GST return (SAGR) is an annual reporting requirement for Top 100 and Top 1,000 taxpayers who have received a GST assurance rating through a GST assurance review. The information provided will...
The OECD published new materials on 17 February 2026 to assist with the rollout of Amount B under Pillar One, which provides a simplified transfer pricing framework for baseline marketing and distribution activities. The release includes updated guidance in the form of FAQs and a revised pricing automation tool. Amount B is an integral part...
The Swedish government has launched a public consultation, on 13 February 2026, on the proposed amendments to the Value Added Tax Act (2023:200) aimed at updating VAT rules for cross-border trade and special schemes, in line with recent changes to Council Directive 2006/112/EC and the EU’s VAT in the Digital Age package. The draft introduces...
The Slovenia Tax Authority has issued revised guidance on claiming tax relief for assets used abroad on 10 February 2025. The guidance was issued in response to an enquiry from a Slovenian tax resident operating via a permanent establishment outside Slovenia, who sought confirmation on whether investment allowances could be claimed in Slovenia for equipment...
Ecuador’s Internal Revenue Service (SRI) has issued Resolution No. NAC-DGERCGC26-00000003 of 27 January 2026, updating the income tax self-withholding rates that apply to companies classified as “Large Taxpayers”. The revised rates form part of the monthly self-withholding obligation introduced under the Law on Economic Efficiency and Employment Generation. Amounts withheld are treated as a credit...
The Indian tax authority has filed an appeal before the High Court against the Mumbai bench of the Income Tax Appellate Tribunal’s (ITAT) consolidated order of August 2025, which granted treaty benefits to several Irish aircraft leasing companies. The ITAT had considered the lead case of TFDAC Ireland II Limited and other Irish lessors for...