Saturday, August 29, 2026
France has postponed the transfer of Value Added Tax (VAT) provisions from the General Tax Code (CGI) to the Code des impositions sur les biens et services (CIBS) until 1 January 2027 under Ordinance No. 2026-671 of 27 July 2026, published in the Official Journal on 28 July. The ordinance amends Ordinance No. 2025-1247 of...
The Dominican Republic’s Directorate General of Internal Revenue (DGII) published Form IR-17-2026 on 24 July 2026, introducing an updated version of the form for use from July 2026. The revision reflects amendments introduced under the recently enacted Law 30-26. The IR-17 Form is used by taxpayers designated as withholding agents to report the detailed amounts...
The UAE Federal Tax Authority has published the Basic Tax Information Bulletin – Small Business on 30 July 2026, providing guidance in a question-and-answer format covering key tax matters relevant to small businesses. Who should read this information bulletin? Anyone who is responsible for the tax affairs of a small business operation (referred to as...
Australia’s Department of Industry, Science and Resources opened a public consultation on 14 July 2026 on the proposed application and reporting arrangements for the Critical Minerals Production Tax Incentive (CMPTI), inviting stakeholder feedback on draft registration and reporting form questions, annual reporting and registration transfer timeframes, and customer guidance. The consultation is intended to ensure...
The Italian Revenue Agency has issued a measure setting out the practical rules for claiming tax relief on bonuses and variable remuneration paid in the form of bonuses and stock options in the financial sector. The measure, signed by the Director of the Italian Revenue Agency on 30 July 2026, provides guidance for employers seeking...
Austria published the Budget Accompanying Act 2027–2028 in the Official Gazette on 29 July 2026, introducing a broad package of tax, financial and policy measures under the country’s dual budget for 2027 and 2028. The legislation includes a new parcel tax, changes to corporate and alcohol tax, updates to income tax relief and the stability...
The Department of Finance Canada has launched a consultation on draft amendments to the Global Minimum Tax Act that would update the definition of a “deduction/non-inclusion arrangement” under subsection 47(1). The Department of Finance Canada has published draft legislative proposals to amend the definition of a “deduction/non-inclusion arrangement” under subsection 47(1) of the Global Minimum...
Portugal approved Modelo 64 tax return form, the official return for the assessment and payment of domestic top-up tax under the Global Minimum Tax Regime (RIMG), following the launch of the Modelo 62 – Registration Declaration form (RIMG) filing service for the 2025 fiscal year. Together, the two forms establish separate procedures for registration and...
Saudi Arabia signed the Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA) on 9 April 2026, according to an OECD update on 29 July 2026. The update confirms Saudi Arabia’s inclusion in the list of jurisdictions that have adopted the revised legal framework supporting the amended Common...
Bolivia’s National Tax Service (SIN) has extended the deadline for filing Corporate Income Tax (IUE) returns and making tax payments for taxpayers whose fiscal year ended on 31 March 2026, following the economic disruption caused by recent nationwide road blockades. The deadline has been extended until Monday, 31 August 2026. The Resolution also extends the...