Saturday, September 19, 2026
Bolivia’s Executive Branch has published Law No. 1755 of 30 July 2026 in the Official Gazette, which entered into force on the same day. The Executive Branch has introduced tax incentives through amendments to the 2026 General State Budget, originally approved by Law No. 1705 of 31 December 2025. This 2026 Bolivian legislative decree establishes...
Greece has listed 42 jurisdictions as having preferential tax regimes for the 2024 tax year under Decision No. A. 1160 of 29 July 2026, published in the Government Gazette Issue B΄ 4941 on 6 August 2026. The decision applies Article 65 of Law 4172/2013, under which a jurisdiction qualifies as a preferential tax regime where...
Hungary published Government Resolution 1254/2026. (VIII. 7.) in the Official Gazette on 29 June 2026, authorising the signing of an income tax treaty with New Zealand. The tax treaty aims to eliminate double taxation on income and strengthen measures against tax evasion and avoidance between the two nations. The treaty must be signed and ratified...
The Italian Revenue Agency clarified on 10 August 2026 through Response No. 158 that owners selling property upgraded through the Superbonus cannot claim construction costs paid by their co-owners to reduce their taxable capital gain. The ruling clarifies how the new capital gains tax—introduced by the 2024 Budget Law and governed by Articles 67-68 of...
Romania’s National Agency for Fiscal Administration is amending Order No. 352/2022—which sets out the procedure for settling VAT returns with negative balances and reimbursement options—to incorporate new risk-detection rules introduced by Article XIII of Emergency Ordinance No. 38/2026. The changes, formalised through Order No. 506/2026, establish a standardised framework for identifying problematic reimbursement claims before...
The Nigeria Revenue Service (NRS) has published three new guidelines dated 29 June 2026, incorporating changes introduced by the Nigeria Tax Act (NTA) 2025 and the Nigeria Tax Administration Act (NTAA) 2025, both of which took effect on 1 January 2026. Guidelines on the withholding of value added tax The Nigeria Revenue Service (NRS) Information...
Egypt has enacted three laws introducing changes to state revenue collection, taxpayer bookkeeping requirements, temporary tax cards and the transfer of profits from state-owned companies to the General Treasury. Law No. 148 of 2026, Law No. 150 of 2026 and Law No. 154 of 2026 were issued by President Abdel Fattah El-Sisi on 28 July...
The Netherlands has gazetted Decision No. 2026-14582 of 30 July 2026 on 7 August 2026, bringing amendments to the Decree on Administrative Fines of the Tax and Customs Administration (BBBB). These changes primarily adapt the administrative penalty rules to support the implementation of three major European directives: the Pillar Two Global Minimum Tax (Directive (EU)...
The Luxembourg Administrative Court (Cour administrative) issued its decision in case 53194C on 22 July 2026, concerning the application of the arm’s length principle to an intra-group debt restructuring and the deductibility of interest expenses. The case involved a Luxembourg company that held a 65% interest in a French company and had granted it a...
Luxembourg’s Direct Tax Administration has urged constituent entities, joint ventures and entities affiliated with joint ventures to regularise outstanding Pillar Two filing obligations as soon as possible. In a 6 August 2026 reminder, the authority highlighted registration, information-return and supplementary-tax return requirements under the country’s effective minimum taxation rules, with all procedures required to be...