Saturday, September 19, 2026
Germany and the UAE are expected to conclude negotiations for a tax treaty between the two countries at an early stage, according to a joint declaration on 10 September 2026 and published by the Emirati Ministry of Foreign Affairs. UAE President Sheikh Mohamed bin Zayed Al Nahyan visited Germany from 9 to 11 September 2026,...
Finland’s government submitted a bill to Parliament seeking approval of the amending protocol to the Finland–Switzerland Income and Capital Tax Treaty (1991) on 10 September 2026. The protocol, signed on 28 May 2026, would amend the treaty as previously modified by protocols concluded in 2006, 2009 and 2012. The changes mainly follow OECD minimum standards...
Cambodia and Myanmar signed an income tax treaty on 11 September 2026 as part of four documents aimed at strengthening bilateral cooperation. The Agreement for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance was signed alongside an agreement on the reciprocal promotion and protection...
The Australian Taxation Office (ATO) has published a Memorandum of Understanding signed with France outlining the mode of application for implementing Part VI (Arbitration) of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The arrangement sets procedures for arbitration requests, minimum information, terms of reference, and...
Lithuania’s government has published draft amendments to the Republic of Lithuania Law on Lottery and Gaming Tax No. IX-326 that would lower the tax rate applied to the lottery tax base from 18% to 10%. The draft amendments, dated 11 September 2026, would amend Article 5 of the law and introduce a 10% tax rate...
The Netherlands Ministry of Finance has initiated a public consultation on changes to how the Netherlands will handle taxation of service income in future tax treaties. The consultation runs from 9 September 2026 to 23 October 2026 and invites responses from companies, tax advisors, employers’ organisations, NGOs, and other interested parties. Current policy and why...
The South African Revenue Services (SARS) released updated Average Exchange Rates on 9 September 2026, providing essential data for calculations. The update includes rates for the Australian dollar, Canadian dollar, Euro, Hong Kong dollar, Indian rupee, Japanese yen, Swiss franc, UK pound, and US dollar. The term “average exchange rate” is defined in section 1(1)...
The Internal Revenue Service has announced, on 10 September 2026, that Direct Pay provides a free alternative for settling federal tax obligations directly through bank accounts. The platform operates on IRS.gov without requiring user registration or charging processing fees. How Direct Pay works The system verifies taxpayer identity through basic information from previous tax returns...
Taiwan’s Southern District National Taxation Bureau of the Ministry of Finance has said that small passenger car rental companies and passenger transport operators providing transportation services for long-term care beneficiaries are exempt from business tax, provided certain requirements are met. Amid growing demand for long-term care services in an ageing society, many small passenger car...
The US Internal Revenue Service (IRS) and Treasury Department have issued a notice of proposed rulemaking titled Allocation and Apportionment of Deductions to Foreign Source Section 951A Category Income and Deduction Eligible Income, published in the Federal Register on 11 September 2026. This document contains proposed regulations related to the allocation and apportionment of deductions...