Finland addresses group identification, income allocation in new guidance on Minimum Tax Act

10 April, 2026

Finland's Tax Administration has issued new guidance clarifying which large corporate groups fall under the country's minimum tax rules โ€” and how their revenues must be identified, allocated, and tested...

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Botswana presents 2025 tax amendment bills to parliament with increased CIT

10 April, 2026

Botswana's Minister of Finance tabled four Tax Amendment Bills before Parliament on 15 December 2025, marking the country's most significant tax overhaul in years โ€” raising corporate and personal tax rates, broadening the VAT net, tightening customs controls, and standardising tax administration across the board.

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Singapore expands YA 2026 CIT rebate amid Middle East energy shock

10 April, 2026

IRAS has increased the corporate income tax rebate to 50% and raised the cash grant and combined benefit cap to support companiesโ€™ cashflow amid energy cost pressures.

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Italy: Revenue Agency sets filing procedures for global minimum tax return

10 April, 2026

Applying to multinational and domestic groups with annual revenues of at least EUR 750 million, the rules cover the IIR, UTPR, and QDMTT, with returns submitted in XML format and the first filing deadline no earlier than 30 June 2026.

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New Zealand passes major tax reform law with FIF, GST, infrastructure changes

10 April, 2026

New Zealand Inland Revenue has confirmed that the Annual Rates for 2025โ€“26, Compliance Simplification, Remedial Measures) Act 2026 received Royal assent on 30 March 2026, enacting it into law.

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US: IRS provides last-minute filing tips, resources to help taxpayers who still need to file

10 April, 2026

With the 15 April 2026 tax filing deadline approaching, the IRS is reminding last-minute filers to use the free tools and resources available on IRS.gov โ€” including IRS Free File, the Interactive Tax Assistant, and online payment plans. Taxpayers who cannot meet the deadline can request an extension until 15 October, though any tax owed remains due on 15 April.

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Ecuador to impose 100% tariffs on Colombian imports amid border security dispute

10 April, 2026

Ecuador will increase customs duties on imports from Colombia to 100% from 50% from 1 May, escalating tensions over border security and drug trafficking concerns between the two neighbours.

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Algeria: DGI suspends 2026 tax audits to drive voluntary regularisation

10 April, 2026

Algeria has suspended all tax audits through 31 December 2026, offering individuals and businesses a rare window to regularise undeclared income at a flat rate of 8% โ€” with no penalties or prosecution attached.

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Slovak Republic announces new withholding tax rules for software payments

10 April, 2026

The Slovak Republic has overhauled its rules for taxing software payments to nonresidents from 1 January 2026, abandoning its OECD reservations in favour of a dynamic treaty interpretation that ties tax treatment to the specific nature of each software transaction.

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Brazil plans tighter spending rules, tax break curbs from 2027

10 April, 2026

Brazil's planning minister signals tighter fiscal controls ahead, as automatic spending triggers prepare to activate for the first time โ€” capping payroll growth and freezing new tax breaks from 2027, even as the country heads into a presidential election year.

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