Ecuador: SRI updates mining activities information form submission deadlines
The Internal Revenue Service (SRI) issued ResolutioNAC-DGERCGC26-00000001 on 9 January 2026, amending Resolution NAC-DGERCGC25-00000004 to update the submission schedule for the “Formulario Informativo Actividades Mineras” (Mining Activities
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Colombia: DIAN clarifies expense deductibility of DSNO
Colombia’s tax authority (DIAN) issued Ruling No. 0158 of 26 January 2026, clarifying how expenses supported by documents from persons not obligated to issue invoices (DSNO) can be deducted. The ruling permits DSNOs that are generated and
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Colombia: DIAN updates fuel, carbon taxes for 2026
The Colombian National Tax and Customs Directorate (DIAN) has issued Resolution No. 000003 of 30 January 2026, updating fuel and carbon tax rates for 2026. National Fuel Tax Rates (COP per gallon) Fuel Type Standard Rate San Andrés,
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Ecuador: SRI sets presumptive tax coefficients for 2024 fiscal year
Ecuador’s Internal Revenue Service (SRI) has issued Resolution No. NAC-DGERCGC26-00000004 on 6 February 2026, establishing coefficients for presumptive tax assessments for the 2024 fiscal year. The resolution allows the SRI to determine
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US, Argentina expand trade deal, cuts tariffs
The US and Argentina have signed the United States–Argentina Agreement on Reciprocal Trade and Investment (ARTI) on 5 February 2026, which formalises a broad trade and investment agreement aimed at deepening economic and strategic ties between the
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US: IRS releases US–Spain competent authority agreement on arbitration
The US Internal Revenue Service (IRS) has released Internal Revenue Bulletin No. 2026-6 on 2 February 2026. The bulletin includes Announcement 2026-3, which sets out the Competent Authority Arrangement agreed between the US and Spain to implement
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US: Treasury, IRS release draft rules for clean fuel production credit under OBBB
The Department of the Treasury and the Internal Revenue Service (IRS) announced on 3 February 2026 the proposed regulations for domestic producers of clean transportation fuel to determine their eligibility for and calculate the clean fuel
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US imposes tariffs on countries supplying oil to Cuba
US President Donald Trump signed a new executive order titled “Addressing Threats to the United States by the Government of Cuba” on 29 January 2026. The order establishes a formal mechanism that would allow the US to impose additional ad
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Dominican Republic: DGII extends agricultural tax exemptions for 2026
The Dominican Republic’s tax authority (DGII) has extended tax exemptions for the agricultural sector for 2026 through General Rule No. 01-2026, published on 28 January 2026. The rule maintains the exemptions established under General Rule No.
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US, India agree to trade deal, tariffs on Indian exports lowered to 18%
US President Donald Trump announced in a Truth Social post on 2 February 2026 that a major trade deal had been reached with India. Under the agreement, the US will sharply reduce tariffs on Indian goods. The overall duty on Indian imports, which
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US, El Salvador sign trade deal to promote critical minerals investment
The US and El Salvador signed an agreement to promote US investment in El Salvador’s critical minerals sector on 29 January 2026. Signed in Washington, the deal allows US companies to participate across the full critical minerals supply chain
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Canada: CRA to apply GST/HST on mutual fund trailing commissions from July 2026
The Canada Revenue Agency (CRA) will require mutual fund dealers to collect goods and services tax/harmonised sales tax (GST/HST) on trailing commissions, as they are now considered taxable supplies, starting 1 July 2026. The CRA’s position on
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Colombia: Constitutional Court suspends economic emergency decree, tax measures
Colombia’s Constitutional Court announced the provisional suspension of Decree No. 1390 of 22 December 2025 on 29 January 2026, which declared a state of economic and social emergency across the national territory. The suspension will remain in
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Canada updates guidance on global minimum tax filing requirements
The Canadian government released an updated guidance on the global minimum tax on 30 January 2026, outlining preparatory steps for filing. The guidance details filing templates, deadlines, and the required information for the GloBE Information
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US: California pushes ahead on EV incentives amid federal rollbacks
The US state of California is moving quickly to strengthen vehicle emissions standards and expand electric vehicle (EV) incentives, even as the Trump administration dismantles federal environmental protections. This week, state officials,
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Uruguay updates incentive regimes for housing, construction projects
Uruguay issued Decree No. 353/25 on 15 January 2026, revising and consolidating existing incentive regimes for housing and construction projects. The decree updates provisions previously set out in Decree No. 329/016 of 2016 for housing and
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El Salvador announces benefits to encourage business expansions, tax credits range from 10% to 30%
El Salvador’s Legislative Assembly enacted Decree No. 498 on 16 January 2026, which took effect on 24 January 2026, with the aim to stimulate the national economy by offering tax incentives to established companies that increase their local
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US: IRS asks tax professionals to prepare for filing season
The US Internal Revenue Service (IRS) issued a notice on 29 January 2026 urging tax professionals to prepare for the upcoming filing season. “Tax professionals can play a key role in furthering the IRS’s mission to ensure taxpayers understand
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