Saturday, September 19, 2026
The Government of the Russian Federation has submitted draft legislation to amend Article 168 of Part Two of the Tax Code of the Russian Federation, seeking to address how VAT should be treated under existing contracts when tax legislation changes. The draft federal law was submitted on 10 April 2026 to implement Resolution No. 41-P...
Italy has gazetted a sweeping reform of its tax compliance and assessment rules. Legislative Decree No. 141, signed 5 August 2026 and published in the Official Gazette No. 181 (Ordinary Supplement No. 28) on 6 August 2026, consolidates scattered tax legislation into a single framework of 368 articles. This legislation outlines the formal approval of...
Egypt has enacted Law No. 149 of 2026, introducing amendments to the Value Added Tax (VAT) Law No. 67 of 2016 covering medical equipment, raw natural materials, real estate transactions, financial services and tax refunds. The law was issued by Egyptian President Abdel Fattah El-Sisi on 28 July 2026 and published in the Official Gazette....
The Dominican Republic has introduced new solid waste management contribution brackets and restrictions on certain single-use plastics under Law No. 36-26, which amends the General Law on the Integrated Management and Co-processing of Solid Waste (Law No. 225-20). The law was promulgated by President Luis Abinader on 6 July 2026 and published in Official Gazette...
Croatia’s government has published a draft law proposing amendments to the Corporate Income (Profit) Tax Law. The key measure is the introduction of a temporary excess profit tax applicable exclusively for the 2026 tax year. This legislation proposes amendments to Croatia’s Profit Tax Law, primarily to introduce a temporary tax on excessive profit margins for...
The income tax treaty between Estonia and Qatar entered into force on 26 June 2026. The treaty was signed on 7 March 2024 and applies to Estonian income tax and Qatar income tax and corporation tax. Dividends are subject to a 0% withholding tax rate when the beneficial owner is a company or the dividends...
Denmark’s Business Authority has launched a public consultation on proposed changes to requirements for registered standard digital bookkeeping systems (DBS), with the aim of increasing e-invoicing adoption on 1 July 2026. Under the proposal, providers of registered standard DBS would generally have to register end customers for e-invoicing in Nemhandelsregistret, unless they are already registered...
Romania has gazetted Law No. 162/2026 on 4 August 2026. Law No. 162/2026 aims to manage a crisis state within the domestic oil and petroleum product markets. The law introduces strict commercial margin limits for fuel distributors and establishes a solidarity contribution targeting extraordinary revenues from crude oil extraction and refining. To alleviate the financial...
Egypt has amended its income tax framework through Law No. 151 of 2026, introducing changes to capital gains, dividend taxation, interest deductibility, bad debt recognition, stock exchange listings and tax treatment for small enterprises. The law was published on 28 July 2026 and took effect on 29 July 2026, the day after its publication in...
The Italian Ministry of Economy and Finance has published Judgment No. 292, issued by the Milan Tax Court on 20 January 2026, concerning the application of Italy’s 3% Digital Services Tax (DST) to online sales. Introduced in 2020, the DST applies to revenue generated from digital advertising targeted at users of a digital interface, multilateral...