Saturday, September 19, 2026
Bangladesh has officially opened the 2026-27 individual income tax return filing season, with the National Board of Revenue (NBR) launching its e-return filing service on 22 July 2026 and making online filing mandatory for most individual taxpayers. Under the new requirement, all general individual taxpayers must submit their income tax returns electronically through the NBR’s...
The Australian Taxation Office (ATO) announced, on 22 July 2026, that the annual information reporting deadline for early stage innovation companies is nearly here. Companies that issued new shares during 2025–26 must lodge their information report by 31 July 2026. Companies are required to complete an early stage innovation company report if new shares are...
Brazil’s tax authority, the Federal Revenue Service (RFB) announced, on 22 July 2026, the publication of Decree No. 13,075, of 21 July 2026, formalising the change in the implementation schedule for registration and documentary obligations applicable to individuals under the Contribution on Goods and Services (CBS). The Decree amended provisions of Decree No. 12,955, of...
The Parliament of Tanzania has enacted the Finance Act 2026, introducing a broad package of tax and revenue measures affecting excise duty, export taxes, Value Added Tax (VAT), tax administration and public finance. The Act received presidential assent from President Samia Suluhu Hassan on 30 June 2026. The legislation amends several laws governing the collection...
The Inland Revenue Authority of Singapore (IRAS) has updated its Getting Companies to Comply guidance, adding the timely and accurate filing of the Form for Reporting Related Party Transactions (RPT Form) as a new ongoing area of corporate tax compliance focus. Companies are required to complete the RPT Form where the value of related party...
China’s State Taxation Administration (STA) has issued Announcement No. 13 of 2026 on 8 July 2026, introducing rules on the special tax treatment applicable to corporate restructuring transactions, including mergers and demergers. China has simplified access to deferral tax treatment for mergers and spin-offs, reducing the shareholder approval threshold to 50% from a previous consensus...
US Trade Representative (USTR) Jamieson Greer signalled this week that the Trump administration has abandoned hope of completing a full USMCA overhaul this year. Speaking before the Senate Finance Committee on 22 July 2026, Greer said he aimed to lock in separate interim deals with Mexico and Canada by year-end, while deferring the complex questions—auto...
The German Federal Ministry of Finance has released updated VAT registration forms for non-resident businesses, along with revised annexes and guidance notes, replacing versions issued in 2021 and 2023. The forms, published in July 2026, are available in German, English and French. The revised “Fragebogen zur umsatzsteuerlichen Erfassung von im Ausland ansässigen Unternehmern” applies to...
Bahrain and India have held the first round of negotiations for an income tax treaty, marking the start of discussions on what would be the first such agreement between the two countries. According to a recent statement by the Indian ambassador to Bahrain, the inaugural round of negotiations took place in July 2026. If an...
Ireland’s Lower House of Parliament approved the second protocol amending the 1986 income tax treaty with Sweden on 15 July 2026. Signed on 3 June 2026, the protocol introduces several updates to the treaty. It replaces the preamble to align with OECD BEPS standards, removes the specific limitation on benefits provisions from Articles 11 (Dividends),...