Tuesday, March 17, 2026
The Swiss Federal Tax Administration has issued two circulars outlining Financing in Swiss Francs on 29 January 2026and Financing in Foreign Currencies on 30 January 2026. Financing in Swiss Francs The following details outline the tax-admitted interest rates for 2026 regarding advances or loans in Swiss francs, as established by the Swiss Federal Tax Administration...
The Federal Airports Authority of Nigeria (FAAN) announced that it will implement new cargo tariffs from 2 February 2026. The revision, approved in 2025, was delayed to allow FAAN to strengthen internal controls and close revenue leakages that had limited collections. Under the new tariff regime, FAAN will significantly increase cargo charges across several categories....
Sweden’s Ministry of Finance announced on 5 February that it will appoint a special investigator to evaluate how the upcoming VAT in the Digital Age (ViDA) requirements should be implemented in Swedish law. The Council Directive (EU) 2025/516 for the EU’s VAT in the Digital Age (ViDA) Package took effect on 14 April 2025. The...
Austria has published the Ordinance titled “Regulation of the Federal Minister of Finance on implementing provisions for the Minimum Taxation Act (MinBestG Implementing Regulation)” on 30 December 2025. This regulation establishes the procedural requirements for implementing the Minimum Taxation Act in Austria, specifically detailing how businesses must report financial data. The regulation requires that all...
The Inland Revenue Board of Malaysia released the updated lists of jurisdictions for the automatic exchange of financial account information under the CRS Multilateral Competent Authority Agreement (MCAA) on 15 January 2026. The update adds Armenia, Rwanda, Senegal, and Uganda to the list of reportable jurisdictions, while Antigua and Barbuda has been removed. Following these...
Italy’s Revenue Agency has introduced a new optional regime on 3 February 2025, allowing companies that do not qualify for the cooperative compliance program to adopt a formal system for detecting, measuring, managing, and controlling tax risk. The provision, effective 3 February 2026, follows Article 7-bis of Legislative Decree No. 128/2015, as amended by Legislative...
The Malawi Revenue Authority, in a public notice issued on 30 January 2026, announced that the electronic invoicing system (EIS) pilot will now run from 1 February to 30 April 2026. During this period, EIS will operate alongside the current electronic fiscal devices (EFDs), allowing businesses to familiarise themselves with the new system while maintaining...
Italy has released the new Consolidated VAT Code (Testo Unico IVA), which reorganises VAT legislation into a single framework. Published following Legislative Decree no. 10 of 19 January 2026, and approved by the Council of Ministers on 22 December 2025, the code merges prior regulations, including Presidential Decree No. 633/1972 and Decree Law No. 331/1993,...
Belgium’s parliament has adopted a bill amending the minimum tax law to implement the EU Minimum Taxation Directive (Directive (EU) 2022/2523). The bill was approved on 18 December 2025 and published in the Official Gazette on 30 December 2025. The full text of the law, dated 19 December 2025, appears in Official Gazette No. 294...
Irish Revenue has released eBriefs 022/26 on 28 January 2026 and eBrie 028/26 on 3 February 2026 providing updated guidance on accelerated capital allowances introduced under the Finance Act 2025. Accelerated capital allowances The following two Tax and Duty Manuals (TDMs) have been updated: Tax and Duty Manual Part 09-02-06 – Accelerated wear and tear...