🇲🇾 Malaysia

Malaysia gazettes Income Tax (Transfer Pricing) (Amendment) Rules 2026

01 September, 2026

Malaysia has amended its transfer pricing rules to refine the definition of services, clarify the scope of multinational enterprise groups, remove a transfer pricing provision, and introduce a framework for...

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🇸🇰 Slovak Republic

Slovak Republic: MoF proposes Pillar Two tax amendments, expanded safe harbours

01 September, 2026

The Slovak Ministry of Finance has proposed draft legislation to amend its top-up tax regime, expanding transitional and substance-based safe harbours, clarifying successor tax liabilities, and aligning domestic rules with the latest OECD Pillar Two guidance.

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🇧🇪 Belgium

Belgium introduces reformed penal code with 8-level sanctions for legal entities, natural persons

01 September, 2026

Belgium’s reformed Penal Code, effective 1 September 2026, introduces separate eight-level penalty systems for legal entities and natural persons, with graduated fines, custodial measures, mitigation and recidivism provisions, and judicial discretion to account for defendants’ financial circumstances.

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🇫🇷 France

France introduces tax neutrality for enterprise restructuring

01 September, 2026

France has introduced optional tax neutrality measures for sole proprietorship restructurings involving an election for Corporate Income Tax (IS), allowing deferral, suspension or spreading of taxation on capital gains and profits under Articles 151 octies D and 210 E bis of the CGI.

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🇦🇷 Argentina

Argentina: ARCA expands mandatory electronic invoicing to additional taxpayers

01 September, 2026

Argentina’s tax authority has broadened electronic invoicing requirements to VAT-exempt and non-VAT taxpayers and certain small taxpayers, while phasing out paper-based invoicing and introducing staggered implementation deadlines from August 2026 through March 2027. 

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🇺🇸 US

US: IRS announces benefits of expanded online services

01 September, 2026

The IRS is highlighting its range of secure online tools that enable individuals, businesses, and tax professionals to access tax information, make payments, track refunds, manage notices, and handle authorisation requests without contacting the agency directly.

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🇪🇺 EU 🇰🇷 Korea (Rep.) 🇲🇽 Mexico

EU imposes definitive anti-dumping duties on terephthalic acid from Korea (Rep.), Mexico

01 September, 2026

The European Commission has set definitive anti-dumping duties on terephthalic acid from Korea (Rep.) and Mexico. The move follows an investigation that found the imports were being sold in the EU at unfairly low prices, hurting the bloc's own producers.

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🇳🇿 New Zealand

New Zealand revises fuel tax increase schedule

01 September, 2026

New Zealand has scrapped a planned NZD 12-cent-per-litre fuel excise increase for 2027, with a NZD 1.476 billion National Land Transport Fund top-up to offset lost revenue and the next 5-cent rise deferred to 1 January 2028.

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🇫🇷 France

France: Ministry of Economy and Finance introduces mandatory e-invoicing

01 September, 2026

France has begun its mandatory electronic invoicing rollout, requiring all businesses to receive e-invoices from 1 September 2026, while large companies and medium-sized enterprises must also issue invoices electronically and report transaction data to the tax administration.

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🇸🇬 Singapore

Singapore updates EIS with AI activity

01 September, 2026

Singapore’s EIS has added AI adoption as a new qualifying activity from YA 2027, allowing businesses to claim a 400% tax deduction or allowance on up to SGD 50,000 of qualifying AI expenditure per YA.

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