Saturday, September 19, 2026
Lithuania has adopted amendments to the Law on Environmental Pollution Tax that remove batteries and accumulators from the list of taxable products subject to the tax on environmental pollution from product waste. The changes, adopted on 7 July 2026 under Law No. XV-1140, will apply when calculating and declaring environmental pollution tax for the 2026...
Greece has introduced changes to its tax framework through Law 5313/2026, published in the Greek government’s official gazette on 25 June 2026. The legislation amends the taxation of alternative investment funds (AIFs) and their executives, clarifies the concept of permanent establishment, and updates the special tax regimes under articles 5A and 5B of the Greek...
Poland has gazetted the Act of 29 May 2026 amending the Tax Ordinance and Certain Other Acts, modernising tax reporting procedures, specifically concerning tax schemes and the exchange of fiscal information within the European Union. One of the key measures of this amending act is to streamline processes, cut red tape, and significantly reduce unnecessary...
The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on the withholding tax treatment of payments for technical and management services under Section 12(7)(b) and Section 12(7)(c) of the Income Tax Act 1947, providing greater clarity on when payments to non-resident companies are subject to withholding tax. The guidance outlines the tax treatment...
The Sri Lanka Inland Revenue Department issued Circular No. SEC/2026/E/04 on 8 June 2026, providing withholding agents with guidelines and explanatory notes on the deduction of withholding tax and advance income tax from various types of payments. Effective from June 2026, this Circular replaces Circular No. SEC/2022/E/03, and details specific tax rates for various payments,...
The UAE Federal Tax Authority (FTA) has published a summary of its Private Clarifications on Corporate Tax issued up to May 2026, consolidating the guidance into a Frequently Asked Questions (FAQ) format, providing clarification on the application of the Corporate Tax regime across a wide range of areas, including exempt persons, partnerships, Free Zones, permanent...
The Swedish government has launched a public consultation on the European Commission’s proposed recast of the Council Directive on administrative cooperation in the field of taxation (DAC Recast) on 6 July 2026. This European Commission proposal details a significant recast of the Directive on Administrative Cooperation (DAC) to modernise and simplify tax oversight within the...
The Greek Public Revenue Authority (AADE) has launched the DAC9/GIR web portal to facilitate the electronic submission of the GloBE Information Return (GIR), also referred to as the Top-up Tax Information Return, together with related notifications required under Greece’s implementation of the Pillar Two global minimum tax rules. Launched on 7 July 2026, the portal...
The South African Revenue Service (SARS) has published a South African Tax Court judgment upholding the application of the general anti-avoidance rule (GAAR) in a case involving shareholders of an investment company on 7 July 2026. The South African Tax Court ruled that a share sale structured to avoid capital gains tax through dividend extraction...
France’s Ministry of Economy and Finance announced an extension of the filing deadline for the GloBE Information Return (GIR) for the financial year ended 31 December 2024 through a press release issued on 8 July 2026. The deadline, which was originally set for 30 June 2026, has been postponed to 1 September 2026. France adopted...