Saturday, September 19, 2026
The US Internal Revenue Service (IRS) and Security Summit partners issued a notice on 4 August 2026 warning tax professionals to watch for phishing emails and other schemes designed to steal sensitive taxpayer data. This is the second in the five-part Protect Your Clients; Protect Yourself summer series, organised annually by the Security Summit, which...
Poland’s Ministry of Digital Affairs has published a draft bill introducing a Compensatory Tax on Certain Services, effectively establishing a Digital Services Tax (DST) on 31 July 2026. The tax applies to online targeted advertising, the operation of multi-sided digital interfaces, and the sale of user data generated through internet activity. This tax is scheduled...
The Australian Taxation Office (ATO) has issued a final reminder that businesses and government entities making payments to contractors must lodge their Taxable Payments Annual Report (TPAR) on 3 August 2026. The ATO has also announced that it no longer accepts paper TPAR lodgments. All reports must now be submitted electronically through Online services for...
The Australian Taxation Office (ATO) has updated its guidance on Lodging, Paying and Other Obligations for Pillar Two on 4 August 2026. The revised guidance introduces new sections covering the lodgment of the GloBE Information Return (GIR), deregistered entities, and credit transfer and refund requests, while also expanding the guidance on GloBE joint ventures. How...
Kazakhstan’s government approved the signing of an amending protocol to its 2001 tax treaty with Norway to align the agreement with modern international tax standards. Approved on 29 July 2026, the protocol updates provisions on Permanent Establishment (PE), expands exchange of information, and introduces a 5% withholding tax rate on dividends where the beneficial owner...
The Brazilian Federal Revenue Service (RFB) announced the publication of Ordinance RFB No. 713, dated 30 July 2026, amending rules governing in-person taxpayer services. Among the changes is the prohibition on providing copies of the Individual Income Tax Return (DIRPF) and the corresponding delivery receipt at service units. The measure aims to reduce the risk...
Korea (Rep. of) and Argentina concluded negotiations on an income tax treaty on 31 July 2026, according to a Korean government release on 3 August 2026. During a summit in Buenos Aires, South Korean President Lee Jae-myung and Argentine President Javier Milei agreed to deepen bilateral cooperation across energy, critical minerals, trade, and investment. The...
The UK HM Revenue & Customs (HMRC) published Revenue and Customs Brief 7 (2026): Changes to the VAT Capital Goods Scheme on 30 July 2026, outlining changes to the assets covered under the VAT Capital Goods Scheme. The UK tax system simplified its Capital Goods Scheme on 29 July 2026, cutting what businesses need to...
The German government has approved the Tax Amendment Act 2025 (Steueränderungsgesetz 2025), introducing a permanent 7% VAT rate for restaurant and catering food, excluding beverages, from 1 January 2026. The measure amends sec. 12 para. 2 no. 15 of the German VAT Act, reducing the VAT rate on food consumed on restaurant premises from 19%...
France’s tax authorities launched a public consultation on 29 July on a revised version of the administrative doctrine concerning the VAT rate applicable to books (BOI-TVA-LIQ-30-10-40), following a Council of State ruling that dedicated audiobook devices containing pre-loaded content qualify for the reduced 5.5% VAT rate instead of the standard 20% VAT rate. The proposed...