Friday, October 09, 2026
Cambodia’s General Department of Taxation (GDT) has clarified the scope of dental services that are non-taxable for VAT purposes, covering examinations, dental and gum treatments, surgery, restorative procedures, orthodontics and certain cosmetic services. The clarification, issued through an Instruction dated 17 August 2026, requires dental service providers to apply the VAT treatment when complying with...
Germany and Albania have signed a protocol of amendment to update their existing income tax treaty, signed on 6 April 2010. The protocol was signed in Berlin on 9 June 2026 and covers taxes on income and on capital. The amendment implements matching choices made under the Multilateral Convention of 24 November 2016 to Implement...
Romania’s Ministry of Finance announced on 31 August 2026 that it has increased the temporary excise duty reduction on standard diesel to 25% for the first half of September 2026, up from the 20% reduction applied in August. The adjustment follows Law no. 162/2026 and its bimonthly assessment mechanism, which automatically recalibrates support levels based...
Belgium’s Ministry of Finance has published Circular No. 2026/C/79, dated 26 August 2026, guiding the phase-out of the spousal income transfer regime introduced by the law of 15 July 2026. Circular 2026/C/79 provides detailed guidance on the gradual phase-out and modification of the Belgian spousal income transfer regime (the marriage quotient). This regime historically allowed...
The Slovak Republic’s Financial Directorate updated its eFaktúra FAQ in August 2026, providing businesses and service providers with practical clarifications on the domestic e-invoicing requirements. The update also adds guidance on Peppol VAT Category Codes and VAT Exemption Reason Codes (VATEX) applicable in Slovakia ahead of the mandatory e-invoicing regime taking effect on 1 January...
Canada has completed its domestic ratification process in July 2026, clearing the final hurdle for the UK’s accession to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), according to the UK government page on the CPTPP. The agreement takes effect between the UK and Canada on 1 September 2026. From this date, UK businesses...
The Australian Taxation Office (ATO) has updated its guidance on the permanent AUD 20,000 instant asset write-off for small businesses with annual turnover below AUD 10 million. The measure, previously due to end in June 2026, has been permanently extended under the Treasury Laws Amendment (Tax Reform No. 2) Act 2026. The Treasury Laws Amendment...
Brazil’s tax authority, the Federal Revenue Service (RFB), announced on 28 August 2026 that it amended its Tax Compliance Incentive Program through Normative Instruction RFB No. 2,339, issued on 21 August 2026. This revision updates Normative Instruction RFB No. 2,316 (25 March 2026), which operates under Complementary Law No. 225 (8 January 2026). Sintonia recognises...
Thailand’s Department of Business Development (DBD) requires partnerships and limited companies involving foreign investors or foreign authorised directors to provide financial evidence when registering certain new entities or amendments, under Central Partnership and Company Registration Office Order No. 2/2559. The requirements are intended to verify that investments are genuine and to prevent Thai nationals from...
Taiwan’s Fengyuan Branch of the National Taxation Bureau of the Central Area, Ministry of Finance, has clarified how profit-seeking enterprises should calculate and offset gains and losses when selling multiple properties subject to the Income Tax on House and Land Transactions in the same year. The Branch said enterprises falling under the category of separate...