UAE: FTA updates supplier verification framework
The UAE Federal Tax Authority (FTA) has issued Decision No. 13 of 2026, setting out verification requirements for suppliers and transactions, with the measures taking effect from 1 October 2026. The decision was approved by the FTA Board on 23
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Morocco announces ratification of MCAA-CbC
Morocco published Royal Decree No. 1.26.72 in the Official Gazette on 12 August 2026, promulgating Law No. 76.19, which ratifies the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA). The law
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Argentina, Kuwait end income tax treaty negotiations
Argentina’s Undersecretariat of Public Revenue, in an update, stated that Argentina and Kuwait have concluded negotiations and initialled an income and capital tax treaty. This agreement seeks to establish a framework for eliminating double
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Morocco ratifies income tax treaty with Burundi
Morocco has gazetted Royal Decree No. 1.26.53 on 12 August 2026, promulgating Law No. 39.25, which ratifies the income tax treaty with Burundi. Signed on 12 May 2025, this treaty focuses on avoiding double taxation and preventing tax evasion and
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Saudi Arabia: ZATCA urges VAT businesses to file tax returns for July
The Saudi Zakat, Tax and Customs Authority (ZATCA) has urged business sector establishments subject to VAT, with goods and service revenues exceeding SAR 40 million, to file their tax returns for July 2026 by no later than 31 August 2026. ZATCA
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South Africa: SARS consults on digital VAT modernisation
The South African Revenue Service (SARS) opened public consultation on the SARS Consultation Paper on Value Added Tax (VAT) Modernisation: E-invoicing, Interoperability Framework and E-reporting in August 2026, seeking stakeholder views on plans to
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Grenada, Qatar to negotiate income tax treaty
Officials from Grenada and Qatar met on 18 August 2026 to discuss bilateral relations, including negotiations toward the eventual signing of a double taxation agreement (DTA) as part of broader efforts to strengthen bilateral economic and investment
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Egypt: ETA unveils plans introduction of tax Sukuk
Egypt is preparing to introduce an optional Tax Sukuk that taxpayers can subscribe to and later use to settle future tax liabilities, as the government seeks to raise domestic liquidity and encourage tax compliance. The Egypt Tax Authority (ETA)
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Nigeria introduces new deep offshore tax incentive framework to attract USD 50 billion investment
The Nigerian State House has announced that President Bola Ahmed Tinubu approved a new deep offshore investment framework on 11 August 2026. The reform seeks to attract up to USD 50 billion in new investment into Nigeria’s oil and gas sector by
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Bahrain: NBR publishes guidance on DMTT returns
Bahrain’s National Bureau for Revenue (NBR) has published Version 1.0 of its DMTT Return Filing Manual, setting out procedures for filing, payment and refunds under the 15% Domestic Minimum Top-up Tax (DMTT). The regime applies from 1 January 2025
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South Africa: SARS rules on employee share incentive trust funding, vesting
The South African Revenue Service (SARS) has set out the income tax and capital gains tax treatment of cash grants made to an employee share incentive trust and the subsequent vesting of shares in qualifying employees under Binding Private Ruling
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Egypt sets rules for retaining tax registration numbers
The Egyptian Tax Authority (ETA) has clarified the conditions for companies to retain their existing tax registration number when changing their legal form, including converting from a partnership to a capital company. Under Circular No. 3 of
See MoreSouth Africa clarifies retrospective certificates of origin for China zero-tariff treatment
South Africa’s Customs and Excise Act allows certificates of origin to be issued retrospectively for eligible shipments under specified circumstances, according to a clarification issued on 13 August 2026. Rule 46A6.13 (e) of the Customs and
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Ghana: Parliament approves Excise Bill 2026 to overhaul beverage, alcohol taxation
Ghana’s Parliament passed the Excise Bill 2026 on 28 July 2026. The Excise Bill of 2026 is a comprehensive legislative proposal designed to overhaul the taxation of specific imported and locally manufactured goods in Ghana. The bill
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Tunisia: DGI launches Dexel platform to enable faster, secure tax identification
The Tunisian Ministry of Finance, through the General Directorate of Taxes (DGI), has launched DEXEL, the new online declaration of existence platform, enabling individuals and professionals to complete their declaration of existence procedures and
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UAE: FTA clarifies corporate tax treatment of AT1 instrument payments by banks
The UAE Federal Tax Authority (FTA) has issued Corporate Tax Public Clarification CTP012, addressing the Corporate Tax treatment of payments made by banks on Additional Tier 1 (AT1) instruments. The clarification explains whether such payments
See MoreGhana: Parliament passes income tax bill raising presumptive tax threshold
Ghana’s Parliament has passed the Income Tax (Amendment) Bill, 2026, amending the Income Tax Act, 2015 (Act 896) to revise personal income tax bands for resident individuals and raise the turnover threshold for the presumptive tax regime. The
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Slovak Republic consults on income tax treaty with Rwanda
The Slovak Republic has launched a public consultation on a draft income tax treaty with Rwanda. The tax treaty aims to establish a legal framework to eliminate double taxation on income between the two countries. The draft agreement is heavily
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