Saturday, September 19, 2026
The Dominican Republic’s General Directorate of Internal Taxes (DGII) has launched a public consultation on a draft general rule establishing the tax treatment of software transactions, introducing new rules for software acquisitions, licensing, SaaS, associated services and cross-border payments following the enactment of Tax Reform Law No. 30-26. Public consultation launched On 14 July 2026,...
The Dominican Republic’s Directorate General of Internal Revenue (DGII) has opened a public consultation on a draft general norm establishing the implementation framework for the accelerated depreciation regime introduced under Law No. 30-26. Stakeholders have until 15 September 2026 to submit comments on the proposed rules, which would allow eligible businesses to depreciate qualifying industrial...
The Andorran General Council (parliament) approved the ratification of the income and capital tax treaty with Austria on 14 July 2026. Signed on 28 May 2026, the treaty applies to Andorra’s corporate income tax, personal income tax, and tax on income of non-residents. On the Austrian side, it covers income tax, corporation tax, land tax,...
Bhutan’s National Council approved the income tax treaty with Singapore on 10 June 2026. Signed on 12 May 2026, the agreement clarifies the taxing rights of both countries on income arising from cross-border business activities, and addresses the double taxation of such income. This will lower barriers to cross-border investment and trade and economic flows...
Morocco’s Chamber of Councillors (the upper house of Parliament) approved Project Law (Bill) No. 39.25 on 30 June 2026, ratifying the income tax treaty with Burundi. Signed on 12 May 2025, the agreement aims to establish a cooperative fiscal framework to prevent double taxation and tax evasion, encouraging foreign investment and trade between the two...
The Botswana Unified Revenue Service (BURS) has published a public notice outlining the revised list of foodstuffs subject to VAT at a zero rate under the Value Added Tax (VAT) Act, 2026. The changes took effect from 1 July 2026 and apply to specified food items supplied in their natural state and not mixed with...
The Chilean Internal Revenue Service (SII) has announced that 25 online betting platforms registered under the simplified tax regime for declaring and paying VAT on Digital Services between 14 and 15 July 2026, following the introduction of enforcement measures targeting unregistered providers. The registrations came after the SII announced that, from 15 July, it would...
The French Ministry of Economy and Finance has announced the forthcoming implementation of mandatory electronic invoicing (e-invoicing) requirements in Communication No. 898 issued on 11 July 2026. From 1 September 2026, all businesses must be able to receive electronic invoices, while large companies and medium-sized enterprises must also issue electronic invoices and transmit the required...
The Inland Revenue Board of Malaysia (IRBM) announced on 7 July 2026 that it’s rolling out an amnesty programme for businesses that haven’t fully complied with e-invoicing rules. The Special Voluntary Disclosure Program (SVDP) is effective immediately and runs from 7 July 2026 to 31 December 2027. The programme is open to taxpayers who fall...
Argentina’s tax authority (ARCA) has extended the deadline for submitting financial statements and related accounting documentation until 31 July 2026 for eligible taxpayers whose fiscal year ended in December 2025, under General Resolution No. 5871/2026. The extension applies to taxpayers and responsible parties covered by General Resolution No. 4,626, including corporations, sole proprietorships, trusts and...