Tuesday, March 17, 2026
Argentina has enacted Law 27,799, introducing extensive amendments to the Tax Criminal Regime under Law No. 27,430 and the Tax Procedure Law (Law No. 11,683) together with related changes to civil, commercial and social security legislation. Published in the Official Gazette on 2 January 2026, the law is characterised by a substantial recalibration of all...
The Customs Tariff Commission of the State Council has published China’s revised import and export tariff rates for 2026. The updated tariffs were issued on 31 December 2025 and apply from 1 January 2026. The Import and Export Tariff Schedule, which is annexed to the Tariff Law of the People’s Republic of China, comprises three...
The Chinese Ministry of Finance issued a notice, on 8 January 2026, outlining adjustments to the export VAT rebate policy for photovoltaic products, batteries and related goods. Under the changes, the export VAT rebate for photovoltaic and other specified products will be abolished with effect from 1 April 2026, with the affected items detailed in...
The Australian Taxation Office (ATO) published, on 9 January 2026, a recap of its November 2025 information session on implementing the global and domestic minimum tax under Pillar 2. The session was aimed at supporting multinational enterprise (MNE) groups and their advisers in preparing for Pillar 2 lodgments and compliance obligations, with a particular focus...
Turkey’s Revenue Administration has announced an extension for the Local Minimum Supplementary Corporate Tax returns for the 2024 accounting period under Tax Procedure Law Circular No. 195 (VUK-195/2026-1). Under the authority of Article 28 (repeated) of Law No. 213, the Revenue Administration has extended the submission and payment deadlines for the 2024 Local Minimum Supplementary...
Ireland has enacted the Finance Act 2025, following its approval by parliament on 23 December 2025, delivering a wide-ranging package of tax measures that include enhanced corporation tax reliefs for construction and the creative industries, an increased R&D credit, extensions to key income tax and VAT reliefs, higher CGT entrepreneur limits, and targeted changes to...
The OECD has published Digital Continuous Transactional Reporting for Value Added Tax: Policy and Design Considerations for Introduction and Operation, a report providing guidance for jurisdictions considering the introduction of a digital continuous transactional reporting (DCTR) system for VAT or reforming an existing DCTR framework. The report was released on 10 January 2026. It examines...
The German Federal Ministry of Finance has released its latest overview of tax treaties and related agreements, providing a snapshot of the country’s international tax relations as of 1 January 2026. The report details ongoing negotiations, concluded amendments, and newly initialed treaties, reflecting Germany’s efforts to modernise its network of double taxation agreements (DTAs) in...
The Peruvian government has extended the VAT (Impuesto General a las Ventas, IGV) exemption for the transactions listed in Appendices I and II covered under the VAT Law. The law ensures continued VAT relief on essential goods and selected services. It came into effect on 1 January 2026. Law 32,542 was published in the Official...
Cambodia’s General Department of Taxation, part of the Ministry of Economy and Finance, issued Notification No. 041 on 2 January 2026, delaying the introduction of the capital gains tax (CGT) on sales or transfers of immovable property by one year, It will now take effect from 1 January 2027. The CGT will still apply to...