Tuesday, February 03, 2026
Tunisia’s tax administration has issued a notice reminding taxpayers of their obligation to submit Country-by-Country (CbC) reports for the 2024 fiscal year by 31 December 2025, in accordance with the conditions set out in the Code of Tax Rights and Procedures (CDPF). The following are required to file the DPP (Data Protection Permits): Companies having...
Poland’s Ministry of Finance announced, on 5 December 2025, that the lower chamber of parliament (Sejm) had adopted the Budget Act for 2026, introducing wide-ranging tax changes set to reshape the country’s fiscal landscape next year. The package includes sharp, phased adjustments to corporate income tax rates—most notably for banks—as well as new VAT assumptions...
The UAE Ministry of Finance has released guidance and FAQs regarding the Domestic Minimum Top-up Tax, effective from 1 January 2025. Domestic Minimum Top-up Tax in the UAE (the “UAE DMTT”) is applied to Constituent Entities that are members of Multinational Enterprises (“MNEs”) operating in the UAE with annual global revenues of EUR 750 million...
The Inland Revenue Authority of Singapore has published a new suite of e-learning resources that provide in-depth guidance on the Global Anti-Base Erosion (GloBE) Rules and the Domestic Top-up Tax (DTT). The materials span eight main modules—each supported by video presentations and accompanying slide decks—covering Scope and Charging Provisions, the computation of GloBE income or...
Cameroon’s Parliament has adopted the 2026 Finance Act on 26 November 2025, introducing tax measures from the 2026 Budget designed to expand the country’s fiscal base and strengthen revenue mobilisation. The legislation establishes a new significant economic presence regime for nonresident digital companies, raises excise duties on alcoholic beverages, and increases taxes on older imported...
The UAE’s Ministry of Finance has announced the issuance of Cabinet Resolution No. (106) of 2025, which establishes violations and administrative fines for non-compliance with legislation governing the Electronic Invoicing System. The measure forms part of the UAE’s broader efforts to advance digital transformation and strengthen tax compliance in line with global standards. The resolution...
The South African Revenue Service (SARS) announced on 8 December 2025 a series of enhancements to the Transfer Duty Declaration (TDC01) on eFiling, aimed at simplifying compliance, reducing inaccurate declarations, and strengthening the collection of tax revenue during property transactions. The updates are designed to address common registration issues and ensure that both sellers and purchasers...
The National Council of the Slovak Republic has passed an amendment to Act No. 279/2024 Coll. on the Financial Transaction Tax (FTT), bringing several significant changes into effect on 1 January 2026. Sole traders or self-employed individuals will no longer be liable to pay this tax. The Financial Transaction Tax will now apply only to...
The OECD announced, on 4 December 2025, that 26 jurisdictions have committed to implementing the new international framework for the automatic exchange of information on offshore real estate. This milestone marks a significant expansion of global tax transparency, extending automatic reporting beyond financial accounts and crypto-assets to real estate holdings, transactions, and related income. The...
The Italian Revenue Agency has clarified, on 5 December 2025, that fully finished modular homes, ready to be lived in and complete with utilities and finishes, are considered real estate and are generally exempt from VAT. VAT applies only if the selling company qualifies as a construction company, in which case reduced rates of 4%...