Saturday, August 08, 2026
Moldova has issued Decree No. 639 dated 4 June 2026, published in the Official Gazette, authorising negotiations on an amending protocol to the 2008 income and capital tax treaty with Belgium. The original Convention between Moldova and Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on...
The Australian Taxation Office (ATO) has released updated guidance on 11 June 2026 clarifying how residency under double tax agreements can be demonstrated in structures involving fiscally transparent entities. Fiscally transparent entities and tax treaty residency claims How to evidence double tax agreement (DTA) residency in arrangements involving fiscally transparent entities (FTEs). What are fiscally...
The OECD has initiated a public consultation on proposed amendments to the Model Reporting Rules for Digital Platforms (MRDP) aimed at resolving practical and interpretative challenges identified during their implementation. The Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy (MRDP) were approved by the OECD in...
Russia’s State Duma, in the first reading, has approved a draft law designed to align the provisions of the Tax Code with separate legislation establishing a comprehensive framework for the regulation of the organisation and circulation of digital currencies and digital rights. The bill, approved on 9 June 2026, seeks to create clear and favourable...
Taiwan’s National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance stated that, pursuant to Article 4 of the Tax Collection Act and the principle of reciprocity, foreign diplomatic missions in the R.O.C. and their personnel may purchase goods or services exempt from business tax by presenting the Business Tax Exemption Card issued by...
The Italian Revenue Agency has issued Provision of 8 June 2026 (Prot. n. 171016/2026), which establishes the operational rules for requesting legal advice under Article 10-octies of the Statute of Taxpayer’s Rights. This procedure is specifically designed to provide a general or abstract interpretation of tax provisions managed by the Agency, particularly when there is...
Poland’s government announced on 15 June 2026 that it has prolonged the reduced VAT rate on petrol, diesel, and pure biocomponents until 30 June 2026, maintaining relief measures introduced under its CPN programme aimed at stabilising fuel prices for consumers. Officials have characterised the extension as provisional, reflecting volatile market conditions in the Middle East....
Tunisia’s 2026 Finance Law introduces a sweeping framework allowing taxpayers to clear outstanding obligations with substantial penalty forgiveness, while simultaneously opening an amnesty window for previously unfiled tax documents, according to a notice on 11 June 2026. The scheme targets both historical debt resolution and compliance gaps. Complete penalty waiver for historical debts The law...
Australia’s largest accounting body, CPA Australia, has sounded a warning over the government’s newly introduced Treasury Laws Amendment Bill 2026, cautioning that the legislation risks making the tax system more complex rather than simpler. The Bill delivers the core elements of the Federal Budget’s tax package — including changes to capital gains tax (CGT), negative...
The Danish Supreme Court (Højesteret) issued a ruling in Cases BS-36976/2025-HJR and BS-36974/2025-HJR on 11 June 2026, concerning the limitation period (statute of limitations) for claims seeking refunds of withheld dividend and royalty taxes. The cases involved the Ministry of Taxation and three taxpayers (A, B, and C), who sought refunds on the grounds that...