Tuesday, March 17, 2026
The European Council approved new customs duty rules on 11 February 2026, eliminating the current exemption for parcels valued under EUR 150. From 1 July 2026, an interim flat-rate duty of EUR 3 will apply to items in small parcels valued at less than EUR 150, before specific customs tariffs take effect for all imported...
Slovenia’s Ministry of Finance has published a notice on 6 February 2026 outlining the principal reporting obligations under the Minimum Taxation Directive (2022/2523). A person liable for minimum tax under the Minimum Tax Act (Official Gazette of the Republic of Slovenia, No. 131/23) is an entity that is located in the Republic of Slovenia and...
The UAE’s Ministry of Finance (MoF) has announced the issuance of Cabinet Decision No. (1) of 2026 on Exempting Certain Sports Entities from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. The Ministry affirmed that the decision aims to support the continued sustainable development...
Ireland’s tax authority (Revenue) issued eBrief No. 034/26 on 16 February 2026, extending the filing and payment deadlines for certain self-assessment Income Tax and Capital Acquisitions Tax (CAT) obligations for 2025. For self-assessment Income Tax customers who both file their 2025 Form 11 and make the relevant payments through Revenue Online Service (ROS), the deadline...
Finland’s government submitted a new law proposal (HE 6/2026) to parliament on 12 February 2026, which supplements the earlier proposal HE 196/2025, introducing further amendments to the Law on Minimum Tax by Large Groups, which implements the Pillar 2 global minimum tax rules. Finland proposes amending its Minimum Tax for Large Groups Act to incorporate...
The tax treaty between Singapore and Taiwan for the elimination of double taxation with respect to income taxes and the prevention of tax evasion and avoidance was signed on 31 December 2025 and entered into force on 13 February 2026. It was signed by Yip Wei Kiat, Trade Representative of the Singapore Trade Office in...
Argentina’s tax authority (ARCA) introduced new electronic invoicing requirements and a monthly settlement system through General Resolution 5824/26 to simplify tax compliance for businesses and individuals on 13 February 2026. Financial institutions, insurance companies, credit card providers, prepaid health plans, and educational institutions must now issue electronic invoices, aligning them with existing taxpayer obligations. These...
Poland has modernised its National e-Invoice System (KSeF) through two major developments: expanded login capabilities launched on 14 February 2026, and a comprehensive manual update for KSeF 2.0. Streamlined access through multiple authentication methods The integration with the National Electronic Identification Node (KWIE) now allows users to access KSeF via the mObywatel mobile app, mojeID...
The Joint Chiefs of Global Tax Enforcement (J5) published two law enforcement advisories on 11 February 2026 that detail how over-the-counter (OTC) cryptocurrency trading desks and cryptocurrency payment processors may be used to obfuscate and move funds tied to criminal activity. The J5 consists of five tax enforcement agencies: the Australian Taxation Office (ATO), Canada...
Taiwan’s Northern Region National Taxation Bureau announced on 13 February 2025 that businesses selling both taxable and tax-exempt goods must follow specific regulations when claiming input tax credits on fixed assets like factory buildings and machinery. Companies can choose between two approaches for calculating deductible input tax: Proportional deduction method: Businesses calculate a non-deductible ratio...