Posts by: RF Report


Argentina: ARCA removes export caps, simplifies small shipment rules

Argentina’s tax authority (ARCA) announced on 29 July 2026 that it has scrapped value limits on postal and courier exports under General Resolution ARCA No. 5883, effective 30 July 2026, and has streamlined documentation requirements for incoming small shipments. The regulation cuts red tape on two fronts. Exporters can now send goods abroad via courier...

Croatia, Tajikistan to start tax treaty negotiations

The Croatian government, at a meeting on 30 July 2026, approved a proposal to negotiate an income tax treaty with Tajikistan. Based on the OECD Model Tax Convention, the proposed agreement would aim to promote bilateral trade and investment by providing tax relief, reducing withholding tax rates on certain cross-border payments, allocating taxing rights between...

Philippines launches EVIS programme with up to 40% investment support for EV manufacturers

The Philippines has introduced a new package of tax incentives for the electric vehicle sector under the Electric Vehicle Incentive Strategy (EVIS) Programme, approved through Executive Order No. 121. Executive Order No. 121 establishes the EVIS Programme in the Philippines pursuant to Republic Act No. 11697 (the Electric Vehicle Industry Development Act or EVIDA). Approved...

Argentina extends tax enforcement suspension for healthcare providers, non-profit organisations until end-2026

Argentina’s Customs Collection and Control Agency (ARCA) announced, on 31 July 2026 ,that it has extended the suspension of the initiation of tax enforcement proceedings and the execution of precautionary measures until 31 December 2026, in accordance with Ministry of Economy Resolution No. 1158/2026. The extension applies to two categories of taxpayers: Healthcare sector: Providers...

Malta updates guidance on new fiscal receipt rules for Article 11 VAT-exempt SMEs

Malta’s Commissioner for Tax and Customs has released updated guidance on how small and medium enterprises registered under Article 11 must configure their fiscal cash registers to meet statutory receipt requirements. The Commissioner for Tax and Customs issued guidelines under Article 75(2) of the VAT Act (Chapter 406, Laws of Malta) to provide official direction...

OECD updates signatories list for MCAA-CbC

The Organisation for Economic Cooperation and Development (OECD) released an updated list of signatories, along with their signing dates, for the Multilateral Competent Authority Agreement (MCAA) on the Exchange of Country-by-Country (CbC) Reports on 29 July 2026. As of 29 July 2026, 118 jurisdictions have signed the MCAA-CbC. Under BEPS Action 13, all large multinational...

Senegal exempts VAT on agricultural equipment 

Senegal has exempted specified agricultural equipment, facilities, and services from VAT under Joint Order No. 019972 of 17 July 2026, signed by the ministers responsible for finance and agriculture. The order is awaiting publication in the Official Journal. The exemption applies to equipment for soil preparation, sowing, fertilisation, irrigation, harvesting, and post-harvest activities, as well...

Argentina: ARCA simplifies cross-border postal imports with higher duty-free thresholds, advance digital clearance 

Argentina’s Customs Collection and Control Agency (ARCA) announced on 30 July 2026 that it approved a new regime for international postal shipments entering the country through the designated postal operator, including door-to-door services. The regime, established by General Resolution 5884/2026 and published in the Official Gazette, aligns the tax treatment of non-commercial postal imports with...

Vietnam, Burundi advance income tax treaty negotiations

Vietnam’s Ministry of Foreign Affairs said representatives of Burundi and Vietnam discussed bilateral relations and agreed to direct the relevant authorities to expedite negotiations and the signing of an income tax treaty. The two sides agreed to deepen cooperation through more high-level exchanges, support investment, agriculture, science and technology, and advance negotiations on a double...

Austria, Switzerland sign amending protocol to 1974 tax treaty

The Swiss State Secretariat for International Finance announced that Austria and Switzerland signed an amending protocol to their 1974 income and capital tax treaty on 30 July 2026. The protocol updates the treaty to implement the minimum standards on preventing double taxation and tax abuse and reflects changes since the previous revision under the 2009...