Posts by: RF Report


Bolivia: SIN updates RAU fixed per-hectare fees for 2025

Bolivia’s National Tax Service (SIN) issued Administrative Ruling (RND) No. 102600000036 on 9 September 2026, updating the Fixed Per-Hectare Fees under the Unified Agricultural Regime (RAU) for the 2025 tax year. The update was made in accordance with Supreme Decree No. 24463 and Law No. 2434 and was based on changes in the Housing Development...

Panama: DGI clarifies tax lottery drives revenue growth through voluntary compliance

Panama’s tax authority (DGI) has clarified on 13 August 2026 that the tax lottery has successfully increased government tax revenue by encouraging citizens to request receipts during purchases. Since the program launched on 28 August 2025, monthly collections from consumption taxes have risen. Director General of Revenue Camilo Valdés Mora presented these results at the...

Germany, UAE expect early conclusion of tax treaty negotiations

Germany and the UAE are expected to conclude negotiations for a tax treaty between the two countries at an early stage, according to a joint declaration on 10 September 2026 and published by the Emirati Ministry of Foreign Affairs. UAE President Sheikh Mohamed bin Zayed Al Nahyan visited Germany from 9 to 11 September 2026,...

Finland submits bill to parliament to approve tax treaty protocol with Switzerland

Finland’s government submitted a bill to Parliament seeking approval of the amending protocol to the Finland–Switzerland Income and Capital Tax Treaty (1991) on 10 September 2026. The protocol, signed on 28 May 2026, would amend the treaty as previously modified by protocols concluded in 2006, 2009 and 2012. The changes mainly follow OECD minimum standards...

Cambodia, Myanmar sign income tax treaty

Cambodia and Myanmar signed an income tax treaty on 11 September 2026 as part of four documents aimed at strengthening bilateral cooperation. The Agreement for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance was signed alongside an agreement on the reciprocal promotion and protection...

Australia, France sign memorandum of understanding on arbitration under BEPS MLI

The Australian Taxation Office (ATO) has published a Memorandum of Understanding signed with France outlining the mode of application for implementing Part VI (Arbitration) of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The arrangement sets procedures for arbitration requests, minimum information, terms of reference, and...

Lithuania proposes lottery tax rate cut

Lithuania’s government has published draft amendments to the Republic of Lithuania Law on Lottery and Gaming Tax No. IX-326 that would lower the tax rate applied to the lottery tax base from 18% to 10%. The draft amendments, dated 11 September 2026, would amend Article 5 of the law and introduce a 10% tax rate...

Netherlands: MoF opens consultation on service taxation rules for developing countries

The Netherlands Ministry of Finance has initiated a public consultation on changes to how the Netherlands will handle taxation of service income in future tax treaties. The consultation runs from 9 September 2026 to 23 October 2026 and invites responses from companies, tax advisors, employers’ organisations, NGOs, and other interested parties. Current policy and why...

South Africa: SARS releases updated average exchange rates

The South African Revenue Services (SARS) released updated Average Exchange Rates on 9 September 2026, providing essential data for calculations. The update includes rates for the Australian dollar, Canadian dollar, Euro, Hong Kong dollar, Indian rupee, Japanese yen, Swiss franc, UK pound, and US dollar. The term “average exchange rate” is defined in section 1(1)...

US: IRS reminds taxpayers of free Direct Pay option for federal taxes

The Internal Revenue Service has announced, on 10 September 2026, that Direct Pay provides a free alternative for settling federal tax obligations directly through bank accounts. The platform operates on IRS.gov without requiring user registration or charging processing fees. How Direct Pay works The system verifies taxpayer identity through basic information from previous tax returns...