Saturday, September 19, 2026
Belgium’s Federal Public Service Finance has published a release clarifying the extension of the deadline for notifying the entity responsible for filing the GloBE Information Return (GIR) on 29 July 2026. Previously, the notification deadline for the 2024 and 2025 assessment years was extended to 30 September 2026. The 30 September 2026 deadline applies to...
Turkey has revised the product list covered by the Communiqué on Import Inspections of Products Subject to the Control of the Ministry of Agriculture and Forestry (Product Safety and Inspection: 2026/5) through a new amending Communiqué (Product Safety and Inspection: 2026/42) published in the Official Gazette on 28 July 2026. The amendment, issued by the...
Australia has issued the Taxation (Multinational—Global and Domestic Minimum Tax) Amendment (2026 Measures No. 2) Rules 2026 (the Amending Rules), introducing minor amendments to the Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024 to maintain consistency with the OECD’s Global Anti-Base Erosion (GloBE) Model Rules. This legal instrument also updates technical procedures for calculating effective...
The South African Revenue Service (SARS) has outlined the requirements and procedures for registered importers making qualifying advance import payments under South African Reserve Bank (SARB) regulations. Importers applying for advance foreign exchange payments of ZAR 100,000.00 and above must submit an Advance Payment Notification (APN) through SARS eFiling before requesting payment from an authorised...
Azerbaijan’s tax authority has published a new administrative guidance clarifying the tax treatment of employees’ meal expenses, including their deductibility, income tax withholding obligations, and the calculation of social insurance contributions. The AZN 5 threshold Employers can deduct meal expenses up to AZN 5 per employee per day, regardless of how the expense is structured—direct...
The Czech Republic Senate has approved the new income tax treaty with Malta on 29 July 2026. The new agreement will replace the existing 1996 Czech Republic – Malta income and capital tax treaty that has been in force since 1997. The treaty aims to prevent double taxation and income tax evasion between the two...
The Belarusian Council of Ministers has issued Resolution No. 369 on 23 July 2026, expanding VAT relief for businesses importing goods. Legal entities can now defer Value Added Tax payments for up to three months following the release of imported merchandise for domestic use, with no interest accruing on the deferred amount. Legal entities importing...
The OECD’s Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) has published three new peer review reports on transparency and exchange of information on request (EOIR) for tax purposes for the Cook Islands, Namibia and Tanzania on 29 July 2026. The reports were approved by the Global Forum’s Peer Review...
Malaysia has gazetted the Income Tax (Unit Trust in relation to Income Received in Malaysia from Outside Malaysia) (Exemption) 2024 (Amendment) Order 2026 on 27 July 2026. This legislation extends the tax exemption period for foreign-sourced income received in Malaysia by qualifying unit trusts. Effective 1 January 2027, the amendment extends the exemption’s expiry date...
Europe’s consumer federation and a senior EU lawmaker are urging the European Commission to ensure that consumers are not required to bear the cost of a new customs handling fee on online purchases. This follows the EU introducing a EUR 3 fee on low-value e-commerce imports that had previously entered the bloc duty-free on 1...