Poland has modernised its National e-Invoice System (KSeF) through two major developments: expanded login capabilities launched on 14 February 2026, and a comprehensive manual update for KSeF 2.0. Streamlined access through multiple authentication methods The integration with the National Electronic Identification Node (KWIE) now allows users to access KSeF via the mObywatel mobile app, mojeID...
The Joint Chiefs of Global Tax Enforcement (J5) published two law enforcement advisories on 11 February 2026 that detail how over-the-counter (OTC) cryptocurrency trading desks and cryptocurrency payment processors may be used to obfuscate and move funds tied to criminal activity. The J5 consists of five tax enforcement agencies: the Australian Taxation Office (ATO), Canada...
Taiwan’s Northern Region National Taxation Bureau announced on 13 February 2025 that businesses selling both taxable and tax-exempt goods must follow specific regulations when claiming input tax credits on fixed assets like factory buildings and machinery. Companies can choose between two approaches for calculating deductible input tax: Proportional deduction method: Businesses calculate a non-deductible ratio...
The Central Taiwan National Taxation Bureau has clarified, on 13 February 2026, that breach of contract penalties and late payment interest receive different tax treatments. Penalties collected for contract breaches are subject to business tax and require uniform invoice issuance, while interest on delayed payments is tax-exempt and does not require invoices. Under Article 16...
The European Commission has implemented additional import duties on electric vehicles manufactured in China, with rates varying significantly by manufacturer. These charges come on top of the EU’s standard 10% import duty on cars. Chinese EV maker BYD faces a 17% additional tariff, while Geely Group vehicles are subject to 18.8% duties. SAIC Group received...
Canada’s Department of Finance, in a news release on 13 February 2026 ,announced that it launched consultations on the possibility of introducing a domestic content requirement under the Clean Technology and Clean Electricity investment tax credits (ITCs). These ITCs are designed to help Canada transition to a net-zero economy by supporting new investments in clean...
Brazil’s Federal Revenue Service (RFB) issued an alert on 13 February 2026, reminding taxpayers of the approaching deadline to enrol in the Special Regime for Updating and Regularising Assets under the Update modality (Rearp Update). The programme was established by Law No. 15,265/2025 and is regulated by RFB Normative Instruction No. 2,302/2025. The measure allows...
The US Treasury Department released interim guidelines on 12 February 2026 addressing how companies can qualify for clean energy tax credits while restricting reliance on Chinese-made equipment under President Donald Trump’s tax legislation. The guidance implements provisions from Trump’s One Big Beautiful Bill Act, passed in July 2025, which affects tax credits for both clean...
Luxembourg’s Chamber of Deputies approved the ratification of the amending protocol to the 2007 income and capital tax treaty with Georgia on 11 February 2026. Under the amendment, Article 27 of the treaty is replaced to align the exchange of information framework with standards developed by the OECD. The protocol will enter into force once...
The Northern Taiwan National Taxation Bureau of the Ministry of Finance has clarified on 13 February 2026 that sole proprietorships that change in the responsible person may trigger business tax obligations if inventory and fixed assets are transferred. In practice, the bureau said, it is common for businesses to neglect to issue uniform invoices and...