Friday, October 09, 2026
The Namibia Investment Promotion and Development Board (NIPDB) released the Namibia Investment Guide: Tax Laws in Namibia, Volume 5, on 4 September 2026, detailing the tax laws, compliance framework, and financial regulations governing investors and entities in Namibia. It details the obligations for various taxpayers, including corporations, individuals, and non-residents, while clarifying the role of...
Panama’s tax authority (DGI) has published Resolution No. 201-6989 (issued on 2 September 2026) in the Official Gazette on 8 September 2026 extending the deadline for filing the Transfer Pricing Report (Form 930) for taxpayers operating under a special fiscal period for the 2026 tax year. These taxpayers will have until 30 September 2026 to...
Belgium’s tax authorities hosted a webinar attended by over 200 participants to address technical implementation requirements for updated BEPS 13 reporting forms on 7 September 2026. The session covered the country-by-country (CbC) notification (Form 275-CBC NOT), master file (Form 275-MF), and local file (Form 275-LF), including CbC reporting, filing deadlines, substantive changes, compliance obligations, and...
Kuwait and Cuba have started talks on concluding negotiations on a tax treaty, with discussions taking place in Havana on 9 September 2026. A Kuwaiti delegation from the ministries of finance and foreign affairs is meeting Cuban officials to discuss the proposed agreement and assess whether its provisions are compatible with the laws of both...
Bangladesh and Hong Kong signed an Investment Promotion and Protection Agreement (IPPA) on 9 September 2026 on the sidelines of the Belt and Road Summit 2026 in Hong Kong. The agreement aims to strengthen bilateral investment flows and provide greater protection for investments and capital from both sides. It was signed by Bangladesh’s Industries, Commerce...
Serbia’s Ministry of Finance has adopted amendments to the Rulebook on Electronic Invoicing, published in Official Gazette No. 71/2026. The amendments took effect on 1 August 2026, except for provisions concerning the preparation of preliminary VAT returns, which will apply to tax periods beginning after 31 December 2026. This Rulebook on Electronic Invoicing details the...
Japan and Mongolia, on 3 September 2026, agreed to advance discussions towards the conclusion of a bilateral income tax treaty during a foreign ministers’ meeting in Ulaanbaatar. The ministers agreed to use the Japan-Mongolia Government and Business Sector Joint Committee, scheduled for November, to deepen economic cooperation. The discussions formed part of broader efforts to...
Panama’s Ministry of Economy and Finance has published Executive Decree No. 32 in the Official Gazette on 2 September 2026 providing the official regulatory framework for economic substance requirements in Panama. These rules specifically target multinational group entities that earn foreign-source passive income, ensuring they maintain a legitimate physical and operational presence within the country....
Oman and Rwanda signed an agreement on income tax treaty with respect to taxes on income and the prevention of tax evasion and avoidance on 8 September 2026, strengthening tax and economic cooperation between the two countries. The agreement was signed by Oman’s Minister of Finance, Sultan bin Salem Al Habsi, and Rwanda’s Minister of...
The Albanian Council of Ministers approved an income and capital tax treaty with Lithuania on 2 September 2026. Signed on 25 May 2026, the agreement seeks to prevent double taxation and fiscal evasion between the two nations. The treaty will take effect following the exchange of instruments of ratification.