Saturday, June 27, 2026
The US Internal Revenue Service (IRS) issued a Whistleblower Alert on 17 April 2026, highlighting an area of concern about misuse, diversion or fraudulent use of federal funds by tax-exempt organisations, individuals and businesses, and urged the public to provide information. “Whistleblower Alerts are a new way for the IRS to spotlight high-risk areas and...
The French tax authority issued updated guidance on Mutual Agreement Procedures (MAP) and Advance Pricing Agreements (APA) on 15 April 2026, following a public consultation launched on 15 January 2025. The revisions provide clarification on MAP access rules and APA roll-back conditions in transfer pricing cases. Section 110 of BOI-INT-DG-20-30-10 The concept of an “administrative...
The Moroccan government has introduced comprehensive value-added tax regulations targeting non-resident providers of digital services, with the rules set to take effect on 11 June 2026. The Government Council approved draft decree No. 2.25.862 on 20 November 2025, followed by the issuance of Decree No. 2.25.882 on 11 December 2025. These measures form part of...
The Legislative and Legal Affairs Committee of Bahrain’s Council of Representatives approved the draft law for the ratification of the income tax treaty with Saudi Arabia on 13 April 2026. Bahrain and Saudi Arabia signed a tax treaty on 3 December 2025. The agreement aims to address double taxation and promote investment. The agreement will...
Malta has ratified the amending protocol to San Marino Income Tax Treaty 2005 as amended by the 2009 protocol through Legal Notice 98 of 2026 on 17 April 2026. The protocol was signed on 1 April 2024. The agreement seeks to prevent double taxation and fiscal evasion between the two nations. Earlier, the Sammarinese Official...
Malta has issued Legal Notice No. 97 of 2026 in the Official Gazette, setting out the double taxation relief on taxes on Income with Romania (Amendment) Order 2026 on 17 April 2026. The protocol, signed on 4 July 2024, is the first amendment to the agreement. Earlier, Romania’s President Klaus Iohannis has signed into law...
The Lithuanian Parliament (Seimas) approved the draft law ratifying the income tax treaty with Pakistan on 16 April 2026. Signed on 23 September 2025, this tax treaty aims to prevent double taxation and strengthen measures against tax evasion and profit shifting, in line with OECD and G20 standards. The agreement covers profit and income taxes...
Italy’s Revenue Agency announced on 17 April 2026 that the Ministry of Economy and Finance had published the Decree of 31 March 2026 in the Official Gazette on 16 April 2026. The decree approves a comprehensive update to 85 synthetic tax reliability indicators (ISAs), set to impact approximately 1.85 million Italian taxpayers across various business...
Finland’s Ministry of Finance announced on 17 April 2026 that it is preparing to introduce a tourist tax that would allow municipalities to generate additional revenue from visitors. The Ministry of Finance has begun drafting legislation following a feasibility assessment and stakeholder consultations. Finance Minister Riikka Purra emphasised that the new tax would provide tourism-heavy...
Kosovo and Belgium have signed a comprehensive income and capital tax treaty on 16 April 2026, marking a significant step in strengthening economic ties between the two nations. The agreement was formalised during the Spring Meetings in Washington DC by Kosovo’s Finance Minister Hekuran Murati and Belgium’s Deputy Prime Minister and Finance Minister Jan Jambon....