Thursday, October 29, 2026
The OECD reported that Albania deposited its instrument of ratification for the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR MLI) on 15 September 2026. Albania signed the STTR MLI on 23 September 2025, establishing a framework for implementing the STTR through its bilateral tax treaties. The STTR...
The Russian Federal Tax Service has issued clarifications on changes to the rules governing the registration of separate subdivisions and foreign organisations. Organisations operating through separate subdivisions may now not only select a tax authority for registration at the location of one of them, but also withdraw from the previously chosen authority. The measure applies...
Luxembourg’s Direct Tax Administration (ACD) has updated the Frequently Asked Questions relating to the Common Reporting Standard (CRS FAQ), which is based on the amended law of 18 December 2015 on the CRS. The revised FAQ document includes an additional question under point 5, “Declaration / Reporting”, along with an update to question 1.1 under...
Uzbekistan published Law No. ZRU-1173 on 10 September 2026, introducing measures to strengthen regulation of the e-commerce sector. The new legislation establishes a unified regulatory and taxation framework governing cross-border digital transactions, foreign service providers, online trading platforms, and digital streaming operators. The act also addresses cross-border trade, cybersecurity requirements, and consumer protection by defining...
The Ukrainian Parliament is reviewing the draft Law on amendments to the tax code of Ukraine regarding further improvement of Transfer Pricing (TP) rules, which was submitted on 4 September 2026. If adopted, the lew would enter into force on 1 January 2028. The Cabinet of Ministers of Ukraine would have six months from that...
The Inland Revenue Board of Malaysia (IRBM) released version 4.9 of its e-Invoice Specific Guideline on 7 September 2026. The update introduces simpler identification rules for businesses issuing invoices to individual buyers, addressing the practical difficulties of collecting Tax Identification Numbers during transactions. Flexible options for individual buyers Under Section 3.5.4 of the guideline, businesses...
New Zealand Inland Revenue updated its guidance on 9 September 2026 on the application of the Pillar Two GloBE Rules to multinational enterprise (MNE) groups with a constituent entity in New Zealand. The GloBE rules apply to MNE groups with global annual revenue exceeding EUR 750 million in at least two of the previous four...
The OECD has published Slovenia’s consolidated MLI position on 15 September 2026. The update adds the 2003 Slovenia-Montenegro tax treaty, concluded with the former Serbia and Montenegro, as a covered agreement and makes corresponding changes to Slovenia’s MLI notifications and reservations. Montenegro had already listed the treaty as a covered agreement. The MLI provisions will...
Azerbaijan’s State Tax Service announced that Azerbaijan has concluded the second negotiation round with Cambodia on 11 September 2026. The two countries reached agreement on all tax-related provisions in their draft income tax treaty, marking the first such agreement between them. The draft treaty covers the elimination of double taxation and the prevention of fiscal...
Argentina has committed to implementing the Crypto-Asset Reporting Framework (CARF) and will begin automatic information exchange on crypto transactions by September 2029, according to an update from the OECD on 14 September 2026. The commitment strengthens the nation’s position within the Global Forum on Transparency and Exchange of Information for Tax Purposes, which Argentina joined...