Thursday, October 29, 2026
US President Donald Trump said on 23 October 2026 that Canada is trying to reach a trade agreement with the US. He made the remarks to reporters at the White House. Trump argued that Washington holds the upper hand. He said Canada is working very hard to make a deal and that the US has...
New Zealand has published the Double Tax Agreements (Republic of Slovenia) Order 2026, providing for the ratification of its income tax treaty with Slovenia on 24 August 2026. Signed on 3 December 2024, the treaty aims to prevent double taxation, reduce tax evasion and avoidance, and provide greater certainty for cross-border payments. The agreement caps...
The US Internal Revenue Service (IRS) and the Department of the Treasury have issued proposed regulations that update the guidelines for the premium tax credit under the Internal Revenue Code, incorporating recent legislative changes from the One, Big, Beautiful Bill Act. The proposed regulations under REG-101576-26 formally update and align Treasury Regulation section 1.36B with...
Germany’s Ministry of Finance has published a draft ordinance on 12 October 2026 proposing amendments to the Tax Haven Defence Ordinance, which identifies jurisdictions classified as non-cooperative under the Tax Haven Defence Law. The law aims to prevent tax avoidance and unfair tax competition. This ordinance incorporates the 2026 updates of the EU list of...
Ukraine’s government has approved Draft Law No. 16150 prepared by the Ministry of Finance to implement provisions of the Anti-Tax Avoidance Directive (2016/1164) (ATAD) aimed at combating aggressive tax planning. Draft Law No. 16150 was submitted to parliament (Verkhovna Rada) on 15 October 2026, outlining comprehensive amendments to the Tax Code of Ukraine aimed at...
The Australian Taxation Office (ATO), on 19 October 2026, has reminded people who prepare their own tax returns that the deadline is close. The usual deadline falls on Saturday 31 October 2026. Because of the weekend, people who prepare their own returns have until 11:59 pm local time on Monday 2 November 2026 to lodge....
Argentina’s tax authority (ARCA) announced on 19 October 2026 that it has launched the Corporate Income Tax Web service, an online platform for preparing and filing annual corporate income tax returns. Companies with fiscal years ending in June 2026 or later must prepare their returns through it. Until 28 February 2027, filers may use the...
The Cyprus Taxation Department announced, on 19 October 2026, that it has set 31 October 2026 as the deadline for filing the Individual Income Tax Return (without accounts) for the 2025 tax year and paying the tax due. A Decree of the Council of Ministers, K.D.P. 260/2026, sets this date. Taxpayers who file and pay...
Hungary’s tax and customs administration (NAV) published Form 25GLBADO on the ONYA platform on 21 October 2026 for the declaration and payment of the additional taxes that secure the global minimum tax level, along with the recognised domestic supplementary tax advance. What the form covers The form handles three types of payment. It covers advance...
Uruguay’s government’s Executive Branch issued a decree on 16 October 2026, yet to be published in the Official Gazette, establishing the domestic minimum top-up tax (DMTT) (Impuesto Mínimo Complementario Doméstico or IMCD) regulations, introduced under the National Budget Law for 2025–2029. Uruguay’s DMTT regulations establish rules for large multinational enterprise groups, covering taxpayer scope, tax...