Tuesday, March 17, 2026
The Singapore Ministry of Finance (MOF) has published the Multinational Enterprise (Minimum Tax) (Administrative Matters) Regulations 2025 (S 861) on 30 December 2025, providing detailed rules for the designation of local filing entities, record retention, and other administrative matters under the Multinational Enterprise (Minimum Tax) Act 2024. The regulations take effect from 31 December 2025...
The Cyprus Tax Department, in an announcement on 7 January 2026, informed taxpayers that the deadline for submitting the VAT return and paying the VAT due for the period ending 30 November 2025, submitting the Recapitulative Statement (VIES) for December 2025, and submitting and paying the flat-rate VAT under the Special Urban Taxi Scheme for...
The Netherlands Ministry of Finance sent a letter to the House of Representatives on 5 January 2026 outlining the Side-by-Side arrangement for the Pillar 2 global minimum tax, which was recently agreed by the BEPS Inclusive Framework. The letter outlines the key elements of the Side-by-Side package. This agreement establishes criteria for recognising certain national...
Uruguay Uruguay’s Ministry of Economy and Finance issued Decree No. 325/025 on 29 December 2025, detailing how fiscal stability clauses that existed before the introduction of the Pillar 2 Qualified Domestic Minimum Top-Up Tax (QDMTT), or Impuesto Mínimo Complementario Doméstico (IMCD) in Spanish, should be applied. The decree sets out rules for the Domestic Minimum...
The Saudi Zakat, Tax, and Customs Authority (ZATCA) issued a Tax Bulletin clarifying the treatment of technical and consulting services under the Income Tax Law and applicable Double Taxation Avoidance Agreements on 25 December 2025. The guidance distinguishes between technical or consulting services and transfers of knowledge or know-how. Payments to non-residents for technical and...
Turkey published Law No. 7569 in the Official Gazette on 26 December 2025, approving the ratification of its income tax treaty with Hong Kong. The agreement, signed on 24 September 2024, aims to prevent double taxation and promote greater tax cooperation and transparency. The treaty will take effect once both parties have exchanged their ratification...
The Albanian Council of Ministers has approved a protocol to amend the 2010 income and capital tax treaty with Germany on 30 December 2025. The agreement seeks to prevent double taxation and fiscal evasion between the two nations. The treaty’s first amendment, this protocol will only enter into force after it has been signed and...
Lithuania’s Ministry of Foreign Affairs (MoFA) has confirmed that the 1999 tax treaty with Russia ended on 1 January 2026. The termination follows Lithuania’s adoption of Law No. XIV-2991 on 10 October 2024, after Russia suspended several provisions of the treaty in August 2023.
Ecuador’s Internal Revenue Service (SRI) has confirmed that the standard VAT rate of 15% will remain in effect for 2026. Circular NAC-DGECCGC25-00000006, issued on 26 December 2025, specifies that the 15% rate, established under Executive Decree No. 470 of 4 December 2024, will continue until any future executive decree changes it. Earlier, Ecuador extended the...
On 30 December 2025, the Irish Revenue issued eBrief No. 251/25, introducing a new stamp duty exemption for certain transfers of stocks and marketable securities. The exemption applies to qualifying transfers made between 1 January 2026 and 31 December 2030. On the same day, Revenue also released eBrief No. 252/25, which outlines various other updates...