Posts by: RF Report


Indonesia launches e-commerce tax collection from October

The Indonesian tax authority, the Directorate General of Taxes (DJP) will implement income tax collection from online sellers starting 1 October 2026, moving the policy forward by one month from its previous November 1 timeline. The announcement came from Bimo Wijayanto, head of the finance ministry’s tax department, following a reshuffle at the top of...

Romania confirms BEPS MLI entry into effect for tax treaty with Montenegro

Romania deposited an updated notification on 15 September 2026 confirming the completion of its internal procedures for the MLI to enter into effect for its tax treaty with Montenegro (formerly Yugoslavia), according to an OECD update.  Romania’s notification was required under its MLI reservation before the instrument could take effect for the Romania-Montenegro tax treaty....

Canada: Supreme Court rejects Husky Energy bid to challenge dividend tax ruling

The Supreme Court of Canada has dismissed Husky Energy Inc.’s application for leave to appeal on 3 September 2026. The decision upholds a 2025 Federal Court of Appeal ruling that blocked the company from using a tax treaty loophole to reduce withholding taxes on dividend payments. The outcome closes a significant chapter in Canadian tax...

Netherlands unveils 2027 tax plan with corporate, VAT and PIT changes

The Dutch government presented the 2027 Budget, including the Tax Plan for 2027 (Belastingplan 2027), on 15 September 2026. Corporate adjustments From 2027, embedded currency hedging results on participation investments will no longer qualify for the participation exemption. Tax changes for entrepreneurs and businesses Carbon and waste tax timelines pushed back: The Netherlands has postponed...

Dominican Republic: DGII clarifies inheritance tax treatment for foreign pensioners

The Dominican Republic’s Tax Authority (DGII) clarified the inheritance tax treatment of estates of foreign pensioners or rentiers covered by Law 171-07 on Special Incentives for Pensioners and Rentiers of Foreign Source. The ruling, G.L. Núm. 5017XXX, was issued on 23 February 2026 and published online on 3 September 2026. Under Law 2569 on Successions...

Bosnia and Herzegovina: FBiH revises pension insurance contributions

The Federal Pension Insurance Fund has changed the rules for compulsory pension contributions for persons working under specific circumstances in the Federation of Bosnia and Herzegovina (FBiH). The new rules were published in Official Gazette No. 62/26 and entered into force on 13 August 2026. The changes abolish compulsory pension contributions for employees who also...

Taiwan reminds businesses on travel expense evidence requirements

Taiwan’s Southern Area National Taxation Bureau had reminded businesses on 16 September 2026, that travel expenses claimed for tax purposes must be supported by evidence showing that the trips were related to business operations. Under Article 38 of the Income Tax Act and Article 62 of the Guidelines for the Examination of Corporate Income Tax...

Japan: Cabinet approves food tax cut plan

Japan’s cabinet approved an outline on 15 September 2026 to reduce the consumption tax on food from 8% to 1% for two years from April 2027, alongside household payouts equivalent to the remaining 1%. The proposed measures are intended to ease the impact of rising living costs. The tax cut would create a revenue shortfall...

Cameroon issues CbC reporting exchange jurisdictions list

Cameroon’s Directorate General of Taxation released Order No. 000527/MINFI on 10 June 2026 naming the countries and jurisdictions that have concluded automatic exchange arrangements with Cameroon for Country-by-Country (CbC) tax reports. The order took effect immediately upon issuance. The order enforced provisions under Article 18 quater (8) of Cameroon’s General Tax Code, combined with the...

Mexico submits 2027 economic package with tax, customs measures

Mexico’s Federal Executive submitted the Economic Package for 2027 to Congress on 8 September 2026, including proposed amendments to the Income Tax Law (ITL), Federal Revenue Law (LIF), Customs Law and Federal Duties Law (LFD), alongside other relief measures and legislation on digital payments. The accompanying CGPE 2027 (Criterios Generales de Política Económica) set out...