Canada signals US trade talks may continue past CUSMA review deadline
Canada's chief trade negotiator, Janice Charette, has indicated on Tuesday, 21 April 2026, that not all trade disputes with the US will be settled by the 1 July review deadline for the North American free trade agreement, but emphasised this won't
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Chile: SII updates rules on dividend tax credits for Chinese shareholders
The Chilean tax authority (SII) issued Letter Ruling No. 794 on 15 April 2026, addressing how Chilean companies should handle dividend withholding taxes when distributing profits to Chinese resident shareholders, particularly when the company has
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US: Taxpayer Advocacy Panel issues 2025 annual report highlighting taxpayer-focused recommendations to improve tax administration
The US IRS has announced that the Taxpayer Advocacy Panel has released its 2025 Annual Report on 24 April 2026, highlighting accomplishments and ongoing efforts to strengthen Internal Revenue Service delivery, improve communications with taxpayers,
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Brazil plans oil revenue windfall to fund fuel tax relief
Brazil's government has introduced legislation proposing to use windfall revenue from elevated oil prices to finance temporary cuts in federal fuel taxes, as geopolitical tensions in the Middle East drive energy costs higher. Planning Minister
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Brazil to regulate critical minerals without tax incentives
Brazil plans to regulate its critical minerals sector without offering new tax breaks, Finance Minister Dario Durigan announced on Friday, 24 April 2026, emphasising the country's focus on national sovereignty and domestic value addition. Durigan
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Canada: CRA announces key deadlines, changes for 2025 individual income tax returns
The Canadian Revenue Agency (CRA) has confirmed the filing deadlines for 2025 income tax returns, with important dates varying based on employment status. Filing and payment deadlines Most Canadian taxpayers must file their 2025 income tax
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Netherlands: MoF announces 2026 tax treaty agenda, possible review of Panama agreement
The Netherlands Ministry of Finance has issued a letter to the House of Representatives outlining planned and ongoing negotiations on tax treaties in 2026 on 23 April 2026. A separate government release indicates that the Netherlands is currently
See MoreBrazil, Germany advance talks on new income tax treaty negotiations
Brazil and Germany announced plans to intensify negotiations on a new income tax treaty during their Joint Declaration on the 3rd German-Brazilian Intergovernmental Consultations in Hanover on 20 April 2026. The proposed agreement aims to boost
See MoreUS: IRS revives controversial transfer pricing rule after decades of dormancy
The US Internal Revenue Service (IRS) is dusting off a 40-year-old tax provision that could dramatically reshape how multinational companies price transactions involving intellectual property, raising concerns among international tax practitioners
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Bolivia updates corporate tax and transfer pricing reporting rules, extends 2025 filing deadlines
Bolivia’s National Tax Service (SIN) has issued Resolution No. 102600000014 on 16 April 2026, marking a significant shift toward the full digitalisation of financial and tax data. These updates specifically refine how businesses handle their
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Argentina introduces new incentives for micro, small, medium-sized entities
The Argentine government’s Executive Branch has issued regulations to implement the new tax incentives regime (RIMI) for productive investments by micro, small, and medium-sized enterprises with the publication of Decree No. 242/2026 under Law No.
See MoreBrazil: RFB releases 2026 individual tax guide with FAQs
The Brazilian Federal Revenue Service has published its updated individual tax guidance document, "Questions and Answers IRPF 2026," to help citizens complete their annual income tax returns accurately on 22 April 2026. The publication addresses
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Dominican Republic: DGII issues inflation multiplier, exchange rates and capital asset adjustment tables for FY 2026
The Dominican Republic’s Directorate General of Internal Revenue (DGII) has issued Resolution No. DDG-AR1-2026-00003 on 15 April 2026, establishing multipliers and adjustments for the fiscal year ending 31 March 2026. The resolution, issued by
See MoreBrazil: RFB consults substance-based tax incentive safe harbour rules
Brazil's Federal Revenue Service has initiated a public consultation on significant amendments to Normative Instruction RFB No. 2.228, issued on 3 October 2024. The proposed changes aim to align the country's qualified domestic minimum top-up tax
See MoreArgentina: Buenos Aires launches strategic investment regime with tax benefits up to 65%
The Province of Buenos Aires has introduced the Provincial Strategic Investment Regime under Law 15,510, offering substantial tax incentives to attract productive investments that strengthen the region's economy and development. Investment
See MoreUS: New York Governor, Mayor propose tax on luxury second homes
New York Governor Kathy Hochul and Mayor Zohran Mamdani unveiled a joint proposal on 15 April 2026 to impose a new tax on second homes valued above USD 5 million. The measure specifically targets ultra-wealthy individuals who maintain expensive
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US: Trump pledges to ‘remember’ companies skipping tariff refunds
President Donald Trump said he will take note of companies that choose not to claim refunds on tariffs recently ruled illegal by the Supreme Court, hinting at potential future benefits for those who abstain. Speaking to CNBC on Tuesday, 21 April
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Colombia Constitutional Court strikes down VAT, excise hikes in emergency decree
Colombia’s Constitutional Court issued a press release on 17 April 2026 confirming that Legislative Decree No. 1474 of 29 December 2025 has been declared unconstitutional. The summary refers to Sentencia C-079/26, as set out in the Court’s
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