Saturday, September 19, 2026
France’s tax system provides a broad range of incentives aimed at supporting investment, innovation, business development and the environmental transition. The framework includes reductions in corporate income tax and local taxation, alongside targeted incentives for research and development, green investment, innovative companies and businesses established in designated areas. The French tax administration’s guidance on tax...
Russia’s Federal Tax Service (FTS) will introduce an updated 3-NDFL tax return form (KND 1151020) from 1 September 2026, following the enactment of Federal Tax Service of Russia Order No. ED-1-11/333@ dated 25 May 2026. The order amends the 3-NDFL tax return form and the procedure for completing it. The changes allow individuals to claim,...
The Australian Taxation Office (ATO) has released Draft Taxation Ruling TR 2026/D1 (Income tax: receipt and disposal of crypto assets by an airdrop) for public consultation, outlining the capital gains tax (CGT) treatment of crypto-assets received through airdrops. Issued on 19 August 2026, this draft Ruling addresses the income tax consequences for an Australian resident...
President Donald Trump announced plans to impose 50% tariffs on all vehicles, trucks, and automotive parts originating from Canada, effective 1 January 2027, following the collapse of trade negotiations on 21 August 2026. Treasury Secretary Scott Bessent indicated the administration seeks Canada to return to negotiations in good faith. The proposed tariffs represent an escalation...
Portugal has enacted a major reform of its tax incentives for business research and development (R&D), extending direct relief under the SIFIDE II regime through 2026 while abolishing the mechanism that allowed companies to obtain deductions through R&D investment funds. The changes were introduced by Decree-Law No. 170/2026, published in the Official Gazette on 21...
Qatar and Egypt have signed four agreements covering customs cooperation, regulatory work, development and health cooperation, including a grant to establish the HH the Amir Sheikh Tamim bin Hamad Al-Thani Hospital in Sohag, Egypt. The agreements were signed on 20 August 2026 following the seventh session of the Qatar-Egypt Joint Higher Committee, according to HE...
Taiwan’s Legislative Yuan on 21 August 2026 passed at third reading a draft amendment to parts of the Estate and Gift Tax Act. The amendments standardise the treatment of certain gifts made before death when calculating estate tax and rationalise the related tax burden. At its 23rd meeting of the fifth session of the 11th...
Uganda has enacted the Income (Amendment) Act 2026 and the Excise Duty (Amendment) Act 2026 after President Yoweri Museveni assented to the two Bills on 20 August 2026. The legislation follows the reconsideration of the Income Tax (Amendment) Bill 2026 and the Excise Duty (Amendment) Bill 2026 by Parliament. Presidential assent converted the Bills into...
The UAE Federal Tax Authority (FTA) has issued Decision No. 13 of 2026, setting out verification requirements for suppliers and transactions, with the measures taking effect from 1 October 2026. The decision was approved by the FTA Board on 23 June 2026 and issued on 22 July 2026. It was published in the Official Gazette...
Chile’s Internal Revenue Service (SII) announced, on 20 August 2026, that it has given 900,000 individual low-income taxpayers an additional three months to settle their tax obligations related to unpaid Solidarity Loan instalments from 2020 and 2021. The new deadline is 30 November 2026, replacing the original 30 August 2026 cutoff. Filing without immediate payment...