Saturday, September 19, 2026
The amending protocol to the 1990 income and capital tax treaty between France and Sweden will enter into force on 29 August 2026. It updates the treaty’s preamble and provisions on the Mutual Agreement Procedure and treaty benefits. The protocol replaces the preamble in line with OECD/G20 Base Erosion and Profit Shifting (BEPS) minimum standards...
Lithuania’s State Tax Inspectorate under the Ministry of Finance (VMI) has updated its commentary on the Law on Corporate Income Tax, providing further clarification on Thin Capitalisation rules, controlled debt and the treatment of financing involving controlling lenders and related parties. The updated commentary published on 10 August 2026, also addresses anti-abuse provisions, cash pool...
Lithuania’s State Tax Inspectorate has issued guidance on 11 August 2026 confirming amendments to the Law on Value Added Tax (No. IX-751), adopted as Law No. XV-1036 on 18 June 2026, to transpose Council Directive (EU) 2025/516, known as VAT in the Digital Age (ViDA). The amendments are intended to modernise VAT procedures in line...
The Italian Revenue Agency announced on 12 August 2026 that it published Legislative Decree No. 147/2026 in the Official Gazette No. 185 on 11 August 2026, which entered into force the same day. Legislative Decree No. 147/2026 introduces specific measures on how local and regional authorities manage taxes. The decree restructures regional and local tax...
Taiwan’s National Taxation Bureau of the Southern Area, under the Ministry of Finance, has announced that the filing period for the provisional income tax return relating to profit-seeking enterprise income tax for the 2026 fiscal year will run from 1 September to 30 September. The Bureau said the e-Filing and Tax Payment Service on the...
Cambodia’s Ministry of Economy and Finance (“MEF”) on 4 August 2026 issued Notice No. 008 on the Principles of Exemptions and Tax Concessions on the Transfer of Ownership or Possession of Immovable Property (“Notice 008”), introducing a package of tax relief measures for property owners. The measures are intended to support property owners, facilitate the...
The Thai Revenue Department has issued two new orders, Order No. 369/2569 (2026) and Order No. 370/2569 (2026) on 2 July 2026, which set out the criteria and delegation of authority for waiving or reducing penalties and surcharges related to corporate income tax, value added tax (VAT), and specific business tax (SBT). Both orders are...
The US Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) announced on 11 August 2026 that it has issued a final rule permanently removing the requirement for US companies and US persons to report beneficial ownership information (BOI) to FinCEN under the Corporate Transparency Act (CTA). The final rule takes effect upon publication in...
The Danish Tax Agency has extended the limitation period for claiming a refund of Danish dividend tax from three years to five years following a June 2026 decision by the Danish Supreme Court. The agency has updated its guidance on claiming a refund of Danish dividend tax and said it will automatically reopen relevant cases...
Ghana’s Parliament has passed the Income Tax (Amendment) Bill, 2026, amending the Income Tax Act, 2015 (Act 896) to revise personal income tax bands for resident individuals and raise the turnover threshold for the presumptive tax regime. The bill proposes to exempt minimum wage earners from income tax, following the government’s agreement on the 2026...