Saturday, August 08, 2026
The Netherlands Tax Administration’s Knowledge Group, responsible for specific corporate tax profit determination, has issued a position outlining the corporate income tax treatment of exit payments received by a cooperative from members who leave. The Knowledge Group regarding special corporate tax profit determination has clarified that exit payments received by a cooperative from departing members...
Belgium’s Ministry of Finance has gazetted Royal Decrees establishing the return forms for both the Qualified Domestic Minimum Top-Up Tax (QDMTT) and the Income Inclusion Rule (IIR) for the 2025 assessment year. Both Royal Decrees of 5 June 2026 include an attached form as an annex and are published in the Official Gazette No. 129...
Austria’s government has submitted the Draft Budget Accompanying Act 2027–2028 to Parliament, introducing a range of tax measures under the dual budget framework for 2027 and 2028. The proposals aim to strengthen fiscal consolidation efforts, including reducing Austria’s Maastricht deficit and enabling the country to exit the EU excessive deficit procedure after 2028. The bill...
Portugal has granted a further extension for the submission of the periodic corporate income tax return (Form 22) and the corresponding payment for the 2025 tax period, moving the deadline from 19 June to 30 June 2026. The extension was announced in Order No. 81/2026-XXV, issued on 17 June by the Secretary of State for...
The UAE’s Federal Tax Authority (FTA) has activated Pillar Two top-up tax registration on the EmaraTax portal, requiring in-scope multinational enterprise (MNE) groups to begin assessing their registration obligations and preparing the necessary documentation. The registration requirement applies to Constituent Entities that are members of an MNE Group with annual revenues of at least EUR...
The French Official Gazette on 16 June published Law No. 2026-510, which authorises the ratification of the income tax treaty and protocol with Finland. The treaty was signed on 4 April 2023 and the amending protocol was signed on 22 May 2023. The agreement will replace the existing 1970 DTA. It will enter into force...
The Botswana Unified Revenue Service (BURS) has published a public notice on 29 May 2026 outlining the implementation timelines, registration windows and filing deadlines for the Value Added Tax (VAT) (Amendment) Act No. 16 of 2025, which became effective on 1 June 2026, introducing a tax framework for remote services supplied by non-resident providers. Under...
The Dominican Republic’s Ministry of Finance and Economy has unveiled a pro-growth and anti-crisis fiscal package on 11 June 2026 that has been presented to the National Congress for consideration. This fiscal package is designed to shore up public finances while sheltering vulnerable households from international economic pressures. The key measures are as follows: Corporate...
Finland’s Ministry of Finance has announced that the government has submitted a proposal on 11 June 2026 to Parliament to amend the Income Tax Act. The changes concerning individuals are intended to take effect retroactively from the beginning of 2026. The proposal is aimed at amending the Income Tax Act to stimulate the economy and...
Thailand’s Cabinet has approved the signing of the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA), marking a further step in the country’s implementation of the OECD/G20 Inclusive Framework’s Pillar Two global minimum tax framework. The decision was taken at the Cabinet meeting on 16 June 2026, chaired by Prime Minister...