US and China extend trade truce, push for bigger agreement
The US and China agreed, on 23 September 2026, to extend their trade truce by two months, pushing the expiration date to 10 January 2027. The original agreement, reached in Busan, South Korea, in May 2026, was set to expire on 10 November
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Brazil amends Pillar Two QDMTT rules to introduce substance-based tax incentive safe harbour
Brazil has published Normative Instruction RFB No. 2.342 of 15 September 2026 in the Official Gazette on 18 September 2026, amending Normative Instruction RFB No. 2.228 of 3 October 2024, which regulates the Additional Social Contribution on Net
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Brazil: Senate approves bill to cut CSLL for local reinsurers
Brazil’s Senate has approved Bill 3.540/2026 and forwarded it to the Executive Branch for sanction or veto on 3 September 2026. Bill 3.540/2026 (PLP 3540/2026) addresses a long-standing structural imbalance in Brazil's financial sector by
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US: Treasury, IRS proposes expanded reporting rules for Opportunity Zone fund
The US Department of the Treasury and Internal Revenue Service (IRS) have issued proposed regulations establishing new reporting and certification requirements for Qualified Opportunity Funds (QOFs) and Qualified Opportunity Zone Businesses
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US: IRS issues warning on fraudulent tribal tax credit schemes
The US Internal Revenue Service (IRS), in a release on 18 September 2026, has alerted the public about a growing scam involving nonexistent "Tribal Tax Credits." Promoters are selling these fake credits to taxpayers, promising to reduce tax bills or
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Argentina: ARCA extends tax return deadline for individuals
Argentina’s tax authority, Customs Revenue and Control Agency (ARCA), announced an extension for individual income tax filings on 21 September 2026 under General Resolution No. 5898/2026, which was published in the Official Gazette on 18
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US: Kansas Republican introduces amendments to international tax system, proposes BEAT, NCTI and FDDEI changes
Rep. Ron Estes of Kansas introduced the U.S. Innovation and Global Competitiveness Act of 2026 on 17 September 2026. The bill aims to modify how the US taxes multinational companies while maintaining anti-profit-shifting measures. The proposal
See MoreUS enacts disaster tax relief for casualty, wildfire losses
US President Donald Trump signed H.R. 5366, the Doug LaMalfa Federal Disaster Tax Relief Certainty Act, on 11 September 2026. The Senate and House both passed the measure with overwhelming bipartisan support. The Doug LaMalfa Federal Disaster Tax
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Argentina clarifies RIMI eligibility, investment requirements
Argentina’s Revenue and Customs Control Agency (ARCA) has published new FAQs clarifying how taxpayers can qualify for benefits under the Medium-Scale Investment Incentive Regime (RIMI). The guidance, published on 17 September 2026, confirmed
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Dominican Republic exempts e-invoice issuers from ITBIS withholding
The Dominican Republic’s Directorate General of Internal Revenue (DGII) has issued General Rule (Norm) No. 02-26 on 16 September 2026, removing certain ITBIS withholding obligations for transactions involving authorised electronic invoice
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US: Trump signs Russia Sanctions Bill into law, India faces tariff risk
President Donald Trump signed H.R. 5334, the “Lindsey O. Graham Sanctioning Russia and Iran Act of 2026,” into law on 18 September 2026. The House of Representatives passed the legislation two days earlier with a 262-159 vote. The bill
See MoreUS: IRS reinforces security alert for tax professionals against rising identity theft risks
The US Internal Revenue Service (IRS) and the Security Summit have issued a final warning to tax professionals as part of their five-week awareness campaign on protecting client information on 16 September 2026. The reminder concludes the fifth
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Bolivia extends tax regularisation programme through end of 2026
Bolivia’s government announced on 16 September 2026 that it has extended the tax regularisation deadline to 31 December 2026. The extension came through Supreme Decree No. 5708 and affects the Tax Relief programme established by Law No. 1733,
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US: IRS extends tax deadlines for businesses, individuals affected by Hawaii County earthquake
The US Internal Revenue Service (IRS), in a release on 10 September 2026, announced tax relief for residents and businesses affected by the earthquake that struck Hawaii County starting on 22 May 2026. The federal government issued a disaster
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Argentina: ARCA shifts high-value payment plan instalments to direct debit
Argentina's Tax and Customs Collection and Control Agency (ARCA) has adjusted the collection mechanism for high-value instalments under payment plans, with the aim of streamlining procedures and reducing taxpayers' administrative burden. The
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Argentina adopts crypto reporting framework to combat tax evasion
Argentina has committed to implementing the Crypto-Asset Reporting Framework (CARF) and will begin automatic information exchange on crypto transactions by September 2029, according to an update from the OECD on 14 September 2026. The commitment
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Canada: Supreme Court rejects Husky Energy bid to challenge dividend tax ruling
The Supreme Court of Canada has dismissed Husky Energy Inc.'s application for leave to appeal on 3 September 2026. The decision upholds a 2025 Federal Court of Appeal ruling that blocked the company from using a tax treaty loophole to reduce
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Dominican Republic: DGII clarifies inheritance tax treatment for foreign pensioners
The Dominican Republic’s Tax Authority (DGII) clarified the inheritance tax treatment of estates of foreign pensioners or rentiers covered by Law 171-07 on Special Incentives for Pensioners and Rentiers of Foreign Source. The ruling, G.L. Núm.
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