Monday, April 27, 2026
The Argentine government’s Executive Branch has issued regulations to implement the new tax incentives regime (RIMI) for productive investments by micro, small, and medium-sized enterprises with the publication of Decree No. 242/2026 under Law No. 27,802/2026 in the Official Gazette on 13 April 2026, which entered into force on that date. Decree No. 242/2026 establishes...
South Africa’s National Treasury has released the draft Capital Flow Management Regulations 2026 (the Draft Regulations), aimed at bringing crypto assets within the country’s exchange control framework to strengthen oversight of emerging financial instruments and address associated risks. The Draft Regulations were published under Government Notice No. 54520 in Government Gazette No. 7375 on 17...
The Brazilian Federal Revenue Service has published its updated individual tax guidance document, “Questions and Answers IRPF 2026,” to help citizens complete their annual income tax returns accurately on 22 April 2026. The publication addresses the 2026 fiscal year covering calendar year 2025 and features 745 frequently asked questions with detailed answers. The tax authority...
The Norwegian parliament (Storting) approved a new income tax treaty with China on 21 April 2026. The agreement aims to prevent double taxation on income and curb tax evasion between Norway and China. Signed on 12 May 2023, it will replace the existing 1986 treaty once it enters into force. It will take effect following...
The Philippine Securities and Exchange Commission (SEC) extended the filing deadlines for 2025 annual financial statements (AFS) and related corporate reports on 14 April 2026. This extension aligns with a simultaneous announcement by the Bureau of Internal Revenue (BIR) through Revenue Memorandum Circular 030-2026, which also extended the deadline for filing 2025 annual income tax...
Algeria’s tax authority, the General Directorate of Taxes (DGI) has granted taxpayers additional time to file their annual income tax returns for the 2025 fiscal year, according to an announcement on 16 April 2026. The filing deadline for annual corporate income tax (CIT) returns has been pushed back by two months, from 30 April to...
Qatar’s General Tax Authority announced, on 22 April 2026, an extension of the deadline for submitting the tax return for the 2025 tax year. The new deadline is set for 30 June 2026. The initiative aims to support taxpayers and enhance tax compliance by providing additional time to fulfil their obligations. The Authority calls on...
The Australian Tax Office (ATO) has published updates to Practical Compliance Guideline PCG 2019/1 on transfer pricing issues related to inbound distribution arrangements to ensure profit markers remain relevant and aligned to more recent market performance for assessing transfer pricing risk on 22 April 2026. Multinationals undertaking inbound distribution should review this guidance. The ATO...
Bahrain Shura Council approved legislation to ratify the income tax treaty with Jersey on 19 April 2026. Signed on 16 September 2025, the treaty is the first of its kind between the two jurisdictions. The treaty covers the taxation of corporate income in Bahrain and income in Jersey, establishing how each jurisdiction applies its tax...
The Austrian Ministry of Finance has published a draft bill on 17 April 2026 for consultation introducing incentives aimed at increasing the labour force participation of individuals continuing employment or self-employment after reaching the standard retirement age. The draft proposes a taxable income reduction through an activity tax allowance of EUR 1,250 per month (EUR...