Friday, October 09, 2026
Brazil deposited its instrument of ratification for the 1986 Vienna Convention on the Law of Treaties between States and International Organisations or between International Organisations on 1 October 2026, the United Nations has said. Brazil signed the Convention in Vienna on 21 March 1986. The Convention applies to treaties involving international organisations the rules that...
France’s tax authorities released the administrative guidance on 30 September 2026, following the entry into force of the mandatory e-invoicing and e-reporting obligations on 1 September 2026. The obligations apply to large and medium-sized enterprises and VAT groups. The guidance sets out the scope of application, including resident and non-resident suppliers, subject to certain conditions....
Ukraine’s parliament is considering Draft Law No. 16069 of 14 September 2026, which proposes amendments to the Tax Code of Ukraine to reduce VAT rates on food products, medicines, children’s items and other socially significant goods, and to lower costs for consumers. Subject to approval, the law will apply from 1 January 2027. Permanent 5%...
France’s National Assembly published the draft Finance Bill for 2027 on 1 October 2026, outlining the government’s plan to lower the public deficit from a revised 5.4% of GDP in 2026 to 5.0% in 2027, subject to parliamentary approval. The measures would generally apply from 1 January 2027. Corporate taxation The temporary surtax on corporate...
Finland’s government has submitted a legislative proposal (HE 211/2026) to Parliament to amend the existing rules on mergers on 1 October 2026. The proposal aims to make corporate restructuring rules more flexible, streamline tax procedures, and reduce the administrative burden on taxpayers and the Tax Administration. Key reforms include enabling tax-neutral sister company mergers, introducing...
Norway’s Tax Directorate adopted the amendments on 29 September 2026, supplementing the changes made to the Bookkeeping Act on 19 June 2026, which introduced mandatory digital bookkeeping and B2B e-invoicing. Issuing and receiving obligations From 1 January 2027, entities subject to bookkeeping obligations must issue electronic invoices when selling goods and services to other entities...
Bangladesh’s National Board of Revenue (NBR) has made online submission of returns through its eVAT portal mandatory for specified manufacturers and service providers, under General Order No. 12/Mushak/2026 issued on 20 September 2026. The order, issued under sub-section (5) of section 64 of the Value Added Tax and Supplementary Duty Act, 2012 and rule 118A...
The Slovak Republic’s tax authorities have issued guidance under No. 4/MZ/2026/MU on 23 September 2026 (the Slovak version was issued on 5 August 2026) that outlines the application process and regulatory framework for Advance Pricing Arrangements (APAs) pursuant to domestic tax legislation. The guidance also details the procedural stages required for taxpayers to obtain advance...
Britain’s government is considering tariffs on electric vehicles imported from China, as concerns grow that state-subsidised cars are entering the British market at artificially low prices. Business Minister Jonathan Reynolds is preparing a package of possible duties in response to fears that Chinese manufacturers are “dumping” subsidised vehicles in Britain. Ministers are ready to match...
Costa Rica published draft Bill No. 25.796 in the Official Gazette on 30 September 2026. The bill was submitted to the Legislative Assembly on 22 September 2026 and proposes a significant structural reform to Costa Rica’s taxation of foreign-source passive income by shifting from a group-specific rule to a general rule based on fiscal residence....