Saturday, September 19, 2026
Belgium’s tax authorities, SPF Finance, announced on 13 July 2026 that it has extended the filing deadline for the 2026 assessment year by four days following system outages that prevented taxpayers from submitting returns through Tax-on-web. The new date of 19 July 2026 replaces the original 15 July 2026 deadline, and the same extension applies...
The Australian Taxation Office (ATO) has published the foreign exchange rates for the financial year ending 30 June 2026, including annual average exchange rates and the nearest actual exchange rates as of 30 June 2026 for 18 currencies. All foreign income, deductions, and foreign tax paid must be converted to AUD before being included in...
Cyprus residents and companies earning non-salary income must pay provisional tax for 2026. The first instalment is due 31 July 2026, with an extended deadline of 31 August 2026 for those using online banking. Companies and individuals reporting income outside salaries, pensions, dividends, or interest are required to calculate this based on expected annual earnings...
The European Commission has presented its Annual Report on Taxation (ART), offering a detailed overview of taxation policies in all EU countries on 10 July 2026. This report assesses recent trends in EU tax systems and identifies ways to enhance compliance. The report reveals that the EU’s overall tax-to-GDP ratio rebounded to 39.4 % in...
The Moroccan Chamber of Representatives approved Bill No. 76.19 on 6 July 2026, ratifying the Multilateral Competent Authority Agreement (MCAA) on the Exchange of Country-by-Country (CbC) Reports. Signed by Morocco on 25 June 2019, the agreement establishes the legal basis for the automatic exchange of CbC reports among the competent authorities of participating jurisdictions. It...
The Lithuanian State Tax Inspectorate (STI) has opened a public consultation on 13 July 2026 on draft guides for transfer pricing documentation and establishing the arm’s length range. The Q&A-style guides reflect the most common compliance issues identified by the STI and the questions most frequently asked by taxpayers. The submitted draft publications are Constructing...
HMRC released a policy paper, draft legislation, and explanatory notes on 13 July 2026 covering the introduction of the Side-by-Side package and proposed changes to the UK’s Multinational Top-up Tax and Domestic Top-up Tax regimes. Introduction of the Side-by-Side package and amendments to Multinational Top-up Tax and Domestic Top-up Tax Documents Pillar Two — Side-by-Side...
The Comprehensive Economic and Trade Agreement (CETA) between India and the UK will enter into force on 15 July 2026, marking a new phase in bilateral trade and economic cooperation. The agreement, signed on 24 July 2025 after 14 rounds of negotiations, reduces tariffs and covers trade in goods and services, digital trade, investment, financial...
The Qatar General Tax Authority announced that the income and capital tax treaty with Kuwait entered into force on 6 October 2025. Signed on 1 June 2025, the agreement applies to Kuwaiti income taxes as well as Qatar’s income tax and corporate tax. The treaty provides that a permanent establishment will be deemed constituted if...
Vietnam issued Decree No. 252/2026/NĐ-CP on 30 June 2026, providing detailed regulations and measures for implementing the Law on Tax Management. The decree applies to taxpayers, tax administration authorities, tax officials, and other state agencies, organisations and individuals involved in tax administration. Public disclosure and tax administration Under the decree, tax authorities must publicly disclose...