Chile approves Capital Markets Reform Bill, introduces tax incentives for investment funds, holding companies
Chile’s Chamber of Deputies has approved the Capital Markets Reform Bill (MK4, Boletín No 18,643-05) in its first constitutional stage on 27 October 2026. The legislation was then moved to its second constitutional stage before the Senate Finance
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Dominican Republic: DGII publishes inflation multiplier, exchange rates for September 2026 year-end
The Dominican Republic’s Directorate General of Internal Revenue (DGII) has issued Resolution No. DDG-AR1-2026-00008, setting the multipliers and adjustments for the fiscal year closing 30 September 2026. Director General Pedro Urrutia Sangiovanni
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Dominican Republic: DGII reminds large local, medium taxpayers to issue ‘E’ invoices
The Dominican Republic’s tax authority, the Directorate General of Internal Taxes (DGII), has reminded taxpayers classified as Large Local and Medium that, from 1 November 2026, they must issue their tax receipts exclusively in electronic format
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Puerto Rico proposes corporate tax changes, transfer pricing exemptions for incentivised businesses
Puerto Rico's House of Representatives introduced House Bill 1517 (P. de la C. 1517) on 15 October 2026. The bill aims to provide greater tax flexibility for exempt businesses, establish a dedicated economic development fund to retain and attract
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Bolivia: SIN extends RAU tax filing, payment deadline
Bolivia’s tax agency, the National Tax Service (SIN), announced on 2 November 2026 that agricultural producers now have until 30 November 2026 to file their tax returns and pay the Unified Agricultural Regime (RAU) for fiscal year 2025. The
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Chile: SII sets tax interest and penalty waiver rules for dispute settlements
Chile’s tax authority, the Internal Revenue Service (SII) has issued Resolution No. 145 on 23 October 2026, which outlines special criteria for proposing tax interest and penalty waivers in judicial conciliations and extrajudicial
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Brazil: RFB introduces pre-audit tax debt regularisation without late payment penalties
Brazil’s tax authority, the Federal Revenue Service (RFB), announced on 3 November 2026 that it introduced a simpler way for taxpayers to settle debts without paying late payment penalties. Normative Instruction RFB 2346/2026 created the
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EU, Canada conclude digital trade agreement negotiations
The European Union and Canada have concluded negotiations on a Digital Trade Agreement (DTA), according to a release by the European Commission on 30 October 2026. The deal builds on the Comprehensive Economic and Trade Agreement (CETA), which
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Brazil: RFB extends deadline for tax transaction applications
Brazil’s tax authority, the Federal Revenue Service (RFB), announced on 3 November 2026 that it extended the deadline to join the tax transaction options set out in RFB Transaction Notice No. 9 and RFB Transaction Notice No. 10 of
See MoreDominican Republic: DGII issues rules for transitional tax amnesty
The Dominican Republic's General Directorate of Internal Taxes (DGII) has set out the procedures, requirements and conditions for the transitory tax amnesty under Article 8 of Law No. 30-26, known as the Fiscal Reform Law. Issued on 28 October 2026,
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US to suspend South Africa and Rwanda from duty-free trade access
The US will remove South Africa and Rwanda from its main duty-free trade programme for sub-Saharan Africa starting 1 January 2027. US Trade Representative Jamieson Greer announced the decision on 2 November 2026. The programme, African Growth and
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Colombia proposes corporate tax cuts, VAT reforms, and higher excise duties in economic rescue bill
Colombia’s Chamber of Representatives (lower house of parliament) announced on 29 October 2026 that it is considering the Economic Rescue Law Bill of 2026, submitted by the Ministry of Finance. The bill aims to address Colombia’s persistent
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Croatia ratifies income tax treaty, amending protocol with the US
Croatia’s President promulgated a law on 1 October 2026 ratifying the 2022 Croatia–United States Income Tax Treaty and its amending protocol, signed on 28 April 2026. The law was published in the Official Gazette (Narodne Novine) No. 6 on 30
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China, Peru FTA protocol enters into force
The protocol amending the 2009 free trade agreement (FTA) between China and Peru enters into force on 1 November 2026, according to China's Ministry of Commerce. Negotiations began in November 2018, and the protocol was signed on 14 November
See MoreChile: SII establishes VAT refund procedure for new home sellers
Chile’s tax authority, the Internal Revenue Service (SII) announced on 30 October 2026 that it issued Resolution Ex. SII No. 146 of 23 October 2026. The resolution sets out a special process that allows home sellers to claim back the value
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Bolivia: SIN extends deadline for product homologation in billing systems
Bolivia’s tax agency, the National Tax Service (SIN) announced on 30 October 2026 that it has extended the deadline for taxpayers to match their products with the economic activities registered in the National Taxpayer Registry (RNC). The new
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Argentina: ARCA extends deadline for filing individual income tax returns
Argentina’s tax authority (ARCA) announced on 30 October 2026 that it extended the deadline for individuals to file their 2025 income tax returns to 16 November 2026. The extension was introduced through General Resolution 5918/2026, published in
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Bolivia: SIN mandates online applications for tax residence certification
Bolivia’s National Tax Service (SIN) has updated how corporate taxpayers obtain the tax residence certification needed to claim benefits under tax treaties. Applicants must now complete a form and attach supporting documents on an online platform
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