Saturday, September 19, 2026
Belgium published the Royal Decree of 22 June 2026 in the Official Gazette on 29 June 2026, entering into force on the same day, establishing the procedure for submitting the GloBE Information Return (GIR). It adopts the standard GIR form under Council Directive (EU) 2025/872 (DAC9), which must be filed electronically through MyMinFin. The electronic...
Italy and Paraguay are in negotiations for a bilateral income tax treaty, according to a release from the Italian Paraguayan Chamber of Commerce on 22 June 2026. The discussions come as Paraguay strengthens its position as a strategic investment hub for Italian and European businesses in South America. The country’s competitive advantages include a business-friendly...
Morocco’s Council of Government approved draft law No. 038.26 concerning the ratification of the income tax treaty with Egypt on 25 June 2026. Signed on 6 April 2026, the treaty will enter into force following the exchange of ratification instruments and, once effective, will replace the existing 1989 tax treaty between the two countries. Earlier,...
The Argentine Chamber of Deputies announced that the protocol amending the 1979 income and capital tax treaty with France was approved on 24 June 2026. The amending protocol was signed on 6 December 2019. It will enter into force 30 days after the exchange of ratification instruments and will apply from 1 January of the...
US Customs and Border Protection, on behalf of the US, in a release on 25 June 2026, announced that it signed a Customs Mutual Assistance Agreement with Australia in Brussels, Belgium. The CMAA is a bilateral agreement that enables both countries to prevent, detect, and investigate customs-related crimes, support judicial proceedings, enhance cooperation, and facilitate...
New York will offer targeted tax penalty and interest relief to taxpayers impacted by its retroactive decoupling from certain federal changes introduced under the OBBBA, as outlined in Important Notice N-26-1 issued by the New York State Department of Taxation and Finance on 16 June 2026. The relief applies to taxpayers who timely file or...
Philippines Bureau of Internal Revenue (BIR) has opened a one-time tax abatement program for micro taxpayers on 26 June 2026, offering micro businesses and stop-filers an opportunity to resolve outstanding tax liabilities, clean up their records, and start with a clean slate. Through Revenue Regulations No. 4-2026 issued on 22 June 2026, the BIR prescribes...
The Slovak Republic’s tax authority, the Financial Administration (Finančná správa) announced on 26 June 2026 that taxpayers face an immovable deadline of 30 June 2026 to submit deferred tax returns and settle their obligations. Taxpayers who opted to extend their tax return filing deadline have until tomorrow to meet their obligations. The deferred tax return...
The Japan-Kyrgyzstan income tax treaty (2025) will enter into force on 26 July 2026, following the completion of the exchange of mutual notifications between the two countries. Under the treaty, most substantive provisions will apply from 1 January 2027, although certain withholding tax rules in the Kyrgyz Republic will apply earlier. In Japan, the treaty...
Taiwan’s Ministry of Finance has announced that the income tax treaty with Tuvalu entered into force on 11 June 2026. The treaty was signed 4 March 2026. The treaty applies to Taiwan’s profit-seeking enterprise income tax, individual income tax, and income basic tax. On the Tuvalu side, it applies to income tax imposed under the...