Posts by: RF Report


Kazakhstan: Mazhilis approves income tax treaty with Oman

The parliament of Kazakhstan published that the lower chamber of parliament (Mazhilis) has approved the Income and Capital tax treaty (2025) on 22 April 2026. The agreement, signed between the governments of Kazakhstan and Oman in May 2025, is intended to eliminate double taxation and prevent tax evasion with respect to taxes on income and...

Taiwan extends house tax payment deadline due to holiday, taxpayers urged to pay within statutory window

Taiwan’s Taxation Administration has announced that the statutory payment period for the house tax in 2026 is from 1 May 2026 to 31 May 2026, and the deadline shall be extended to  1 June due to the last day of the payment period falling on a holiday. Taxpayers are reminded to complete payment within the...

New Zealand: IRD consults on GST reduced value rule for long-stay commercial accommodation

New Zealand Inland Revenue has released a draft interpretation statement for public consultation on Goods and Services Tax – Reduced value rule in s 10(6) for supplies of domestic goods and services in commercial dwellings on 17 April 2026. The GST reduced value rule under section 10(6) of the Goods and Services Tax Act 1985...

Taiwan expands tax incentives for foreign specialist professionals with five-year income tax relief scheme

Taiwan’s National Taxation Bureau of Taipei, Ministry of Finance, states that, in order to enhance Taiwan’s industrial competitiveness and attract foreign specialist professionals, preferential income tax treatment is provided pursuant to Article 22 of the Act for the Recruitment and Employment of Foreign Professionals. Foreign nationals who are recognised as “Foreign Specialist Professionals” in fields...

South Africa updates income tax, VAT, carbon tax rules

South African President has signed the Taxation Laws Amendment Act 5 of 2026, amending the Carbon Tax Act, 2019 and related Schedules. The Act was passed on 31 March 2026 and published in the Government Gazette on 1 April 2026. It introduces amendments across key South African tax laws, including changes to definitions, tax incentives...

Belgium: Lower House reviews legislation for digital services tax

The Belgian members of the lower house submitted bill No. 56K1491001 to the parliament on 17 April 2026, which outlines a proposal to establish a digital services tax 9DST) in Belgium targeting global technology giants from 1 January 2027. The legislation is said to be inspired by existing frameworks in France and Spain and suggests...

Austria updates list of jurisdictions for CbC exchange under AEOI framework

The Austrian Federal Ministry of Finance has issued BMF Letter No. 2026-0.325.631 on 17 April 2026, updating the list of jurisdictions with which Austria exchanges Country-by-Country (CbC) reports under the automatic exchange of information (AEOI) framework. The updated list is effective from 31 March 2026. Under Section 3(1) of the VPDG, multinational enterprise groups with...

Netherlands updates list of developing countries for tax treaty purposes in 2025

The Dutch Tax Authority has published its annual list of countries designated as developing nations under Article 6 of the 2001 Double Taxation Prevention Decree (Bvdb 2001) for 2025. Since 1 January 2017, the Netherlands has applied specific criteria to determine which countries qualify as developing nations for tax purposes. The primary standard follows the...

Argentina introduces new incentives for micro, small, medium-sized entities

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 issues draft rules to bring crypto assets under exchange control framework

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...