Chile’s Internal Revenue Service (SII) announced on 1 September 2026 imposed a fresh reporting mandate targeting digital platform intermediaries, requiring them to submit detailed information about influencer earnings starting with the 2027 tax year. The measure stems from SII Resolution No. 113, published on 31 August, and addresses a long-standing gap in tax compliance documentation...
Poland’s government has advanced a draft legislative proposal (Draft Act UD459) to support energy-intensive industries facing global competition disadvantages because electricity costs are nearly double those in competing regions. Draft Act UD459 establishes support mechanisms aligned with the European Commission’s Clean Industrial Deal State Aid Framework (CISAF), published in Official Journal C/2025/3602 on 4 July...
Brazil’s tax authority, the Federal Revenue Service (RFB) announced on 1 September 2026 that small and micro-enterprises face a critical decision window through 30 September 2026. Companies must finalise their position on the Simplified National Tax System tax regime for 2027 and select how to handle two new consumption taxes: the Contribution on Goods and...
The Inland Revenue Board of Malaysia (IRBM) has published the e-Invoice Guideline Version 4.8 on 30 August 2026. This version introduces crucial updates and clarifications regarding the implementation timeline, exemption thresholds, and group-level criteria that businesses must navigate. One key update is the increase in the annual turnover or revenue threshold for exemption from e-invoicing...
Serbia’s National Assembly approved a bill ratifying the income tax treaty with Algeria on 31 August 2026. Signed on 31 March 2026, the agreement aims to establish a cooperative fiscal framework to prevent double taxation and tax evasion between the two nations. The treaty covers major income and property taxes in Algeria and Serbia, with...
Argentina’s tax authority (ARCA) has published General Resolution 5891/2026 (signed on 27 August 2026) in the Official Gazette on 31 August 2026, establishing a unified procedure to request modifications and rehabilitations of export destinations in Argentina. The resolution also amends General Resolution No. 1.921 to adapt to current operational challenges in foreign trade, such as...
Serbia’s National Assembly approved a bill ratifying the income tax treaty with Angola on 31 August 2026. Signed on 9 June 2026, the agreement aims to establish a cooperative fiscal framework to prevent double taxation and tax evasion between the two nations. The bilateral agreement covers corporate and personal income taxation in both countries, alongside...
Argentina’s tax authority (ARCA) has published General Resolution 5893/2026 on 31 August 2026 to modernise billing procedures. This regulation mandates the use of electronic invoices or fiscal controllers for specific taxpayer groups, including those in the Simplified Regime for Small Taxpayers and individuals not currently subject to Value Added Tax (VAT). The resolution phases out...
The US Internal Revenue Service (IRS), in a release on 28 August 2026, encouraged taxpayers to explore the growing number of IRS.gov online tools that can help them quickly and securely take care of common tax tasks. IRS.gov offers secure, self-service options that can help taxpayers, businesses, and tax professionals get tax information and take...
France has clarified that the supply of cooling energy distributed through networks is subject to the reduced 5.5% rate of value added tax (VAT), following an amendment introduced by the Finance Law for 2026. The clarification was published on 26 August 2026 and follows Article 93 of Law No. 2026-103 of 19 February 2026 on...