Posts by: RF Report


Poland to simplify tax law with new deregulation measures

Poland’s Council of Ministers approved legislation on 3 February 2026 to simplify tax law, reduce bureaucracy, and provide clearer rules and stronger protections for taxpayers. The reforms are designed to make tax processes more predictable, shorten case resolution times, and allow authorities to focus on serious violations rather than minor errors. Streamlined reporting of tax schemes...

India: Tax Authority appeals high court ruling on treaty limits to dividend tax

The Indian Income Tax Department filed a special leave petition before the Supreme Court on 30 January 2026, challenging a Bombay High Court ruling that held Dividend Distribution Tax (DDT) could be limited by applicable tax treaties. The appeal seeks to overturn a decision that could trigger significant refund claims if upheld. High Court redefines...

EU, Singapore digital trade agreement enters into force

The digital trade agreement between the European Union and Singapore, signed on 7 May 2025, came into effect on 1 February 2026. The agreement represents a step forward in the EU’s trade policy, supporting competitiveness, strengthening economic security, and creating new opportunities for citizens and businesses. The DTA strengthens bilateral trade by setting transparent rules...

OECD updates manual on effective mutual agreement procedures

The OECD has released updated guidance by the Inclusive Framework on BEPS on 2 February 2026, aimed at improving tax certainty by helping tax administrations and taxpayers resolve cross-border tax treaty disputes in an efficient, effective and timely manner. The Manual on Effective Mutual Agreement Procedures (MEMAP): 2026 Edition serves as a roadmap for navigating...

OECD updates GIR MCAA automatic exchange of GloBE information signatories list

The Organisation for Economic Cooperation and Development (OECD) published an updated list of signatories, including their signing dates, to the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA) on 2 February 2026. Australia is the latest signatory to the GIR MCAA, signing on 28 January 2026. The...

Czech Republic: Council of Ministers considers DAC8 crypto-asset, DAC9 GloBE reporting rules

The Czech Republic Chamber of Deputies (lower house) is reviewing a draft law, submitted on 5 February 2025, aimed at implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8, 2023/2226) and the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC9, 2025/872) into domestic law. DAC8 requires crypto asset service providers...

Australia: ATO updates guidance on risk indicators for privately owned, high-wealth groups

The Australian Taxation Office (ATO) has released updated guidance on What attracts our attention, outlining the behaviours, characteristics, and tax matters that may draw scrutiny. The guidance highlights a wide range of factors associated with privately owned and high-wealth groups that could trigger ATO attention. The following behaviours and characteristics may attract attention: Tax or...

US, Argentina expand trade deal, cuts tariffs

The US and Argentina have signed the United States–Argentina Agreement on Reciprocal Trade and Investment (ARTI) on 5 February 2026, which formalises a broad trade and investment agreement aimed at deepening economic and strategic ties between the two countries. Signed by USTR Jamieson Greer and Argentine Foreign Minister Pablo Quirno, the deal builds on a...

Cameroon releases 2026 Finance Law, includes new rules for digital giants, green levies

Cameroon’s Ministry of Finance issued a circular on the execution of the 2026 Finance Law, providing guidance on its implementation and outlining the key tax measures introduced for the year. The circular outlines the mandatory instructions for managing the national budget for the 2026 fiscal year. It establishes a comprehensive framework for taxation, customs duties,...

EC approves EUR 3 billion German aid scheme for clean technology manufacturing

The European Commission (EC) approved a EUR 3 billion German State aid scheme on 5 February 2026 to support strategic investments that add clean technology (cleantech) manufacturing capacity, in line with the objectives of the Clean Industrial Deal. This measure will contribute to the transition towards a net-zero economy. The scheme was approved under the...