Tuesday, March 17, 2026
Romania has published Order No. 57/2026 in the Official Gazette No. 55 on 23 January 2026, amending the D100 tax declaration form originally introduced under Order No. 587/2016 by the President of Romania’s tax authority, the National Agency for Fiscal Administration (ANAF). Order No. 57/2026 does not introduce any material changes compared with the version...
Canada’s Department of Finance launched a consultation on several draft legislative proposals to implement a range of previously announced tax measures on 29 January 2026. The proposed changes aim to clarify and improve tax rules, close gaps to prevent tax avoidance, and ensure existing measures work as intended. These measures also support broader economic objectives,...
Belgium’s Federal Public Service (SPF) Finance has released a BEPS13 News update detailing the new Local File form issued in December 2025 and providing guidance on using the “Termination of notification obligation” for CbC filings (275.CBC.NOT). New Local File form A new form model for the local file transfer pricing (275.LF) was published in the...
The US Internal Revenue Service (IRS) released the National Taxpayer Advocate’s 2025 Annual Report to Congress on 28 January 2026, assessing IRS performance over the year and identifying potential risks for 2026. The report notes that taxpayer services remained strong in 2025, aided by an expanded workforce and the lack of major new tax legislation,...
Argentina’s tax authority (ARCA) has updated the thresholds and brackets for the personal assets tax for individuals and undivided estates for the fiscal year ending on 31 December 2025. Minimum value applicable to valuation of assets General minimum threshold: Individuals and undivided estates are only liable for the tax if the total value of their...
The Belarus Ministry of Taxes and Duties has announced a wide-ranging package of tax measures affecting companies from 1 January 2026, reshaping corporate taxation, sector-specific rates, and compliance requirements. The changes span corporate income tax, dividends and high-tech incentives, the simplified tax system, and VAT exemptions, with notable increases for gambling activities and tighter conditions...
Chile’s tax authority (SII) recently published Ruling No. 146-2026 of 21 January 2026, clarifying the tax treatment of various expenses incurred in relation to shareholder-employees who receive remuneration from their companies. The Ruling focuses on the tax deductibility of specific labour-related benefits paid to business partners who perform work for their own companies. SII clarifies...
The Netherlands’ lower house of parliament has approved a bill to implement the rules of the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8) on 27 January 2026. The bill introduces new rules for reporting and exchanging tax information on electronic money and cryptocurrency assets, with retroactive effect from 1 January 2026....
Finland’s Ministry of Finance launched a public consultation on 23 January 2026 regarding additional proposed amendments to the Minimum Tax Act, focusing on the implementation of the OECD/G20 Pillar 2 global minimum tax rules. The consultation concerns proposed changes to the Law on Minimum Taxation on Large Groups Supplementary Tax Act and would amend the...
The Curacao–Cyprus Income Tax Treaty (2025) will enter into force starting 28 February 2026. Signed on 23 April 2025, the agreement is based on the OECD Model Tax Convention (2017 Model). The treaty applies to various taxes, including Cyprus income tax, corporate income tax, the special contribution for the Defense of the Republic, and capital...