Tuesday, March 17, 2026
Poland has announced the thresholds for several small-taxpayer regimes, including the reduced corporate tax rate, the simplified VAT scheme, the simplified flat-rate tax, and the investment incentive deduction for 2026. The new thresholds correspond to the PLN equivalents of EUR 2 million (for the reduced tax rate, VAT regime, and flat-rate tax) and EUR 50,000...
Croatia issued Ordinance Amending the Ordinance on the Automatic Exchange of Information on 31 December 2025, updating the rules on the automatic exchange of information to align with new EU reporting standards. The amendments introduce fresh obligations and procedures linked to two major EU directives: DAC8 (Council Directive (EU) 2023/2226) of 17 October 2023 DAC8...
Luxembourg has gazetted the municipal rate multipliers for commercial and property taxes for the 2026 tax year. The published tables also provide details of deliberation dates and Grand Ducal approvals throughout 2025, offering transparency on fiscal obligations for businesses across Luxembourg. Communal Commercial Tax Rates for 2026 Commune Deliberation Date Grand Ducal Decree Date ICC...
Qatar’s Ministry of Foreign Affairs released a joint statement announcing that Qatar’s Amir Tamim bin Hamad Al Thani and Canadian Prime Minister Mark Carney met on 18 January 2026 to discuss bilateral relations and agreed to start negotiations for an income tax treaty. The statement added that Qatar and Canada have agreed to deepen economic...
Switzerland has updated its list of jurisdictions for the automatic exchange of Country-by-Country (CbC) reports under the Multilateral Competent Authority Agreement on Automatic Exchange of Country-by-Country Reports (CbC MCAA). Decision No. RO 2026 28, published on 20 January 2026 in Official Gazette No. 9, adds Senegal to the exchange list. The update applies from 13...
Officials from Argentina and Vietnam held the first round of negotiations for an income tax treaty from 12 to 16 January 2026. The aim is to prevent double taxation and tax evasion between the two jurisdictions, as well as encourage greater foreign investment. Any resulting agreement must be finalised, signed, and ratified before entering into...
Taiwan’s Northern National Taxation Bureau of the Ministry of Finance has reminded profit-seeking enterprises that when calculating Controlled Foreign Corporation (CFC) annual earnings, investment gains or losses originating from “low-tax jurisdictions” cannot be deducted. This announcement was made on 22 January 2026. According to Article 6 of the Regulations Governing the Recognition of Income of...
China’s Ministry of Finance, State Taxation Administration, National Development and Reform Commission, Ministry of Civil Affairs, Ministry of Commerce, and National Health Commission issued Announcement No. 7 of 2026 on 15 January 2025, which updated the tax incentives for community household services, including elderly care, childcare, and housekeeping services. The tax incentives are as follows:...
Finland’s tax administration has published new guidance on 20 January 2026 on the minimum taxation of large groups under the Pillar 2 global minimum tax framework. The guidance provides detailed explanations on the calculation of the effective tax rate (ETR) and the supplementary (top-up) tax under Finland’s Minimum Tax Act (1308/2023), which implements the EU...
Estonia’s parliament is reviewing draft Bill 795 SE, submitted on 19 January 2026, which seeks to implement Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8). The bill introduces new reporting and due diligence requirements for crypto-asset service providers. Approved by the European Council in October 2023, DAC8’s provisions are largely based on the OECD’s...