Chile: SII updates second-category income tax rates for October 2026
Chile’s tax authority (SII) issued Circular No. 37 on 11 September 2026, providing guidance on second-category income tax for individuals for October 2026. Circular No. 37 details the monthly and annual tax unit values, along with consumer
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Croatia: Parliament ratifies income tax treaty with the US
The Croatian parliament approved a law ratifying the income tax treaty with the US on 25 September 2026. According to the explanatory memorandum, the treaty aims to eliminate double taxation and prevent tax evasion while providing reduced
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UAE, El Salvador sign double taxation agreement
The United Arab Emirates (UAE) and El Salvador have signed a Double Taxation Avoidance Agreement (DTAA), according to a 26 September 2026 press release from the UAE Ministry of Foreign Affairs. The agreement was signed in New York on the
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Ecuador: SRI updates taxpayer credential requirements
Ecuador’s Internal Revenue Service (SRI) issued Resolution No. NAC-DGERCGC26-00000036 on 18 September 2026, setting requirements for obtaining and recovering the User Password (Clave de Usuario) used to access SRI en Línea services. The
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Colombia revises dividend reinvestment rule for Spanish residents
Colombia’s tax authority (DIAN) has revised its interpretation of the dividend withholding tax rules under the 2005 Colombia-Spain tax treaty, ruling that the reinvestment requirement for the 0% withholding tax rate applies to the portion
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Dominican Republic consults on proposed ISC regulation changes
The Dominican Republic’s Tax Administration opened the public consultation on 21 September 2026 on a draft decree proposing amendments to Regulation No. 1-18 for the application of the Selective Consumption Tax (ISC) under Title IV of the Tax
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China, US agree to broad tariff cuts, soybeans remain excluded
China's commerce ministry and the White House jointly announced a reciprocal tariff reduction plan worth USD 60 billion on 28 September 2026. Each country identified roughly USD 30 billion of goods for more favourable tariff treatment, with the
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US: Trump Administration shows no urgency on Canada trade deal as tariffs escalate
The Trump administration remains comfortable maintaining its trade standoff with Canada despite mounting economic pressures on both sides of the border. US Trade Representative Jamieson Greer stated on 25 September 2026 that Washington feels no
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Chile: Parliament proposes sweeping tax reforms for capital markets, foreign investment
The Chilean parliament is considering the draft Law on the Reform of the Capital Market and Access to Home Ownership (Ley de Reforma al Mercado de Capitales y Acceso a la Casa Propia), which was submitted on 9 September 2026. This draft
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El Salvador sets tax interest rates for August 2026–January 2027
El Salvador’s Ministry of Finance has announced new interest rates for delinquent tax payments through an official notice issued on 31 July 2026. The announcement applies articles 1 and 3 of Legislative Decree No. 720, dated 24 November
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Colombia extends suspension of tax, customs terms in Pereira until October
Colombia’s National Directorate of Taxes and Customs (DIAN) has extended the suspension of legal and administrative terms for tax, customs and foreign exchange matters handled by its Pereira Sectional Directorate until 14 October 2026. Under
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El Salvador: DGII issues 2027 guidance on low-tax and preferential jurisdictions
El Salvador’s tax authority (DGII) released guidance MH.UVI.DGII/006.002/2026 on 24 September 2026 clarifying tax compliance rules for 2027. The guidance establishes clear criteria for identifying international jurisdictions categorised as tax
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Canada extends federal fuel tax relief through March 2027
Canada’s Department of Finance has introduced Bill C-38, the Canadian Fuel Affordability Act, on 22 September 2026, extending a temporary suspension of the federal fuel excise tax that began on 20 April 2026, responding to elevated fuel costs
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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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