Finland addresses group identification, income allocation in new guidance on Minimum Tax Act
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...
Read MoreBotswana presents 2025 tax amendment bills to parliament with increased CIT
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.
Read MoreSingapore expands YA 2026 CIT rebate amid Middle East energy shock
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.
Read MoreItaly: Revenue Agency sets filing procedures for global minimum tax return
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.
Read MoreNew Zealand passes major tax reform law with FIF, GST, infrastructure changes
New Zealand Inland Revenue has confirmed that the Annual Rates for 2025โ26, Compliance Simplification, Remedial Measures) Act 2026 received Royal assent on 30 March 2026, enacting it into law.
Read MoreUS: IRS provides last-minute filing tips, resources to help taxpayers who still need to file
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.
Read MoreEcuador to impose 100% tariffs on Colombian imports amid border security dispute
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.
Read MoreAlgeria: DGI suspends 2026 tax audits to drive voluntary regularisation
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.
Read MoreSlovak Republic announces new withholding tax rules for software payments
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.
Read MoreBrazil plans tighter spending rules, tax break curbs from 2027
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.
Read MorePillar Two
Corporate Tax
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Germany issues draft ordinance to amend minimum tax report regulation
10 April, 2026
The German Federal Ministry of Finance has issued a draft ordinance on 8
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Ghana cuts growth and sustainability levy after adopting variable royalty system for gold, lithium
10 April, 2026
Ghana's President have signed the Growth and Sustainability Levy
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Algeria: DGI suspends 2026 tax audits to drive voluntary regularisation
10 April, 2026
Algeria's General Directorate of Taxes (DGI) issued an official
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Botswana presents 2025 tax amendment bills to parliament with increased CIT
10 April, 2026
Botswanaโs Minister of Finance has tabled the 2025 Tax Amendment Bills
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Slovak Republic announces new withholding tax rules for software payments
10 April, 2026
The Slovak Republicโs Ministry of Finance has issued Guidance No.
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Transfer Pricing
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Brazil: New transfer pricing framework brings strategic shift for multinationals
09 April, 2026
Brazil has fundamentally restructured its transfer pricing system through
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India: CBDT signs record 219 APAs in FY 2025-26
03 April, 2026
Indiaโs Central Board of Direct Taxes (CBDT), under the Ministry of
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Ecuador rejects OECD Pillar One Amount B safe harbour in new SRI circular
03 April, 2026
Ecuadorโs Internal Revenue Service (SRI) has clarified that the OECDโs
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Canada: 2025 Budget Implementation Act overhauls transfer pricing rules, scraps digital services taxย
03 April, 2026
Canadaโs Bill C-15, or the Budget 2025 Implementation Act, No. 1, which
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Belgium issues guidance on Pillar One Amount B
01 April, 2026
The Belgian Ministry of Finance has released Circular 2026/C/45 on 19
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Tax Policy
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Angola: National Assembly approves startup law to boost innovation
10 April, 2026
Angolaโs National Assembly unanimously approved, in general terms, the
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New Zealand passes major tax reform law with FIF, GST, infrastructure changes
10 April, 2026
New Zealand Inland Revenue has announced, on 31 March 2026,ย that the
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UK: HMRC updates guidance on foreign income and gains regime (FIG)
10 April, 2026
UKโs HMRC has issued updated guidance on the foreign income and gains
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Brazil plans tighter spending rules, tax break curbs from 2027
10 April, 2026
Guilherme Mello, Brazilโs Planning Ministry's newly appointed executive
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Romania: MoF approves draft ANAF order on health insurance contribution recalculation
09 April, 2026
The Romanian Ministry of Finance (MOF) has issued an approval report on
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Tax Treaty
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UK: HMRC consults close company participator reporting
The UKโs HM Revenue & Customs (HMRC) has initiated a public consultation on proposed rules for reporting transactions between close companies
Read MoreColombia: DIAN sets tax value unit for 2025
The Colombian National Tax and Customs Directorate (DIAN) issued Resolution No. 000193 on 4 December 2024, setting the tax value unit (UVT) at COP
Read MoreColombia: DIAN raises tax value unit for 2026
The Colombian Tax and Customs National Authority (DIAN) issued Resolution No. 000238 on 15 December 2025, setting the Tax Value Unit (Unidad de Valor
Read MoreSingapore introduces form for waiver of shareholding test on unutilised items
Singaporeโs Inland Revenue Authority of Singapore (IRAS) has introduced FormSG for Waiver of Shareholding Test Applications, alongside updated
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