Tuesday, March 17, 2026
The Inland Revenue Authority of Singapore (IRAS) has updated its Transfer Pricing guidance for 2026 on 2 January 2026, including the indicative margin for related party loans. For the year 2026, the indicative margin applicable to Risk-Free Rates (RFRs) as the base reference for related party loans of up to SGD 15 million is set...
The Colombian Tax and Customs Authority (DIAN) has revised its reporting framework for the automatic exchange of financial information under the OECD’s Common Reporting Standard (CRS) to include cryptocurrencies and digital currencies, published in Resolution No. 000241-2025 on 24 December 2025. The revised rules introduce new definitions for financial and digital instruments, including specific e-money...
Taiwan’s Ministry of Finance (MoF) has extended the deadline for filing 2025 income withholding and non-withholding certificates, dividend certificates, trust income declarations, and trust property income certificates to 2 February 2026, after the statutory deadline of 31 January 2026 was moved because it falls on a Saturday. This announcement was made on 7 January 2026....
Bahrain’s National Bureau for Revenue (NBR) released Version 1.2 of its DMTT Law guide on 31 December 2025, covering the law’s scope and registration requirements. The purpose of this guide is to provide a high-level overview of the scope of the Domestic Minimum Top-Up Tax (DMTT) Law (i.e. what entities fall within its scope) and...
The Federal Revenue Service (RFB), has opened the Declaration of Option for the Special Asset Update Regime (Deap), allowing individuals and legal entities to update asset values acquired with legally sourced funds up to 31 December 2024, with definitive taxation at fixed rates. Brazil’s tax authority, the Federal Revenue Service (RFB), announced on 2 January...
The UAE Federal Tax Authority has issued an updated guide, Taxable Persons Guide for Excise Tax – ETGTP1, on 2 January 2026. This guide is the main reference guide to Excise Tax in the UAE. It provides you with: an overview of the main Excise Tax rules and procedures in the UAE and how to...
Colombia’s government issued Legislative Decree No. 1474 on 29 December 2025, introducing several temporary tax measures to fund the national budget in response to the state of emergency declared earlier under Decree No. 1390 of 22 December 2025. The changes focus on increasing revenue from high-income individuals, specific industries, and luxury consumption. These tax measures,...
Bulgaria has implemented new rules to support small businesses and align with the European Union (EU) VAT law. The changes, effective 1 January 2026, are part of the Law on Amendments and Supplements to the Value Added Tax Act to the Bulgarian Value Added Tax (VAT) Act, published in the Official Gazette on 30 December...
Taiwan’s tax authority, Taipei Customs, announced on 7 January 2026 that the Commodity Tax Act has been amended and passed, exempting sugar-free beverages from commodity tax, effective 1 January 2026. To facilitate compliance by both tax authorities and taxpayers, the Ministry of Finance issued the “Points to Note Regarding the Application of Commodity Tax Exemption...
China’s fiscal and tax authorities (STA) announced on 6 January 2025 that it will lower the value-added tax (VAT) rate from 5% to 3% for individuals selling housing purchased less than two years ago, effective 1 January 2026. The new policy, jointly released by the Ministry of Finance and the State Taxation Administration, further clarifies...