Brazil: Senate approves REDATA tax incentives for data centre investment
Brazil’s Federal Senate has approved Bill No. 278/2026, establishing the Special Tax Regime for Data Centre Services (REDATA), a specialised tax incentive program designed to expand Brazil's digital infrastructure. The initiative seeks to
See MoreBolivia: SIN eliminates hotel additional information reporting burden
Bolivia's National Tax Service (SIN) announced on 4 September 2026 that it eliminated a formal reporting requirement for the hotel and lodging sector, removing a recurring administrative obligation that businesses have faced since 2020. The change
See MoreChile: SII clarifies OIT and tax basis rules for foreign foundation restructuring
Chile’s tax administration, the Servicio de Impuestos Internos (SII), has clarified the Chilean tax consequences of a proposed restructuring involving a Panamanian foundation and its underlying foreign investments. In Ruling No. 2191 of 2026,
See MoreUS: IRS urges taxpayers, businesses to safeguard financial records
The US Internal Revenue Service (IRS) has issued guidance during National Preparedness Month encouraging taxpayers to protect essential tax and financial records before emergencies occur on 3 September 2026. According to Frank J. Bisignano, IRS
See MoreBrazil: RFB tightens monitoring of tax benefit compliance
Brazil’s tax authority, the Federal Revenue Service (RFB) announced on 2 September 2026 that it updated its rules for tracking corporate use of tax benefits through Normative Instruction RFB No. 2,341, released 31 August 2026, which modifies the
See MorePanama introduces preferential real estate transfer tax exception regime, reduced progressive rates
Panama has published Law No. 546 of 31 August 2026, in the Official Gazette, which modifies Article 4 of Law 106 of 1974 to establish a preferential tax regime for the first sale of new housing units. The primary focus is a tax exemption on the
See MoreBolivia: SIN extends payment deadline for relief plan participants
Bolivia’s tax authority, the National Tax Service (SIN) has approved Regulatory Resolution (RND) No. 102600000032 on 1 September 2026, granting an extension until 15 September 2026 for instalment payments under the Payment Facilities program
See MoreCanada extends fuel tax relief through March 2027
Canada’s Department of Finance announced that it has extended its temporary suspension of the federal fuel excise tax on 2 September 2026, providing continued relief as global economic pressures persist. Honourable François-Philippe Champagne,
See MoreBrazil publishes 2026 rural land tax guidance
Brazil’s tax authority, the Federal Revenue Service (RFB) has published its 2026 Questions and Answers guide on the Rural Land Tax (ITR), prepared by the General Coordination of Taxation (Cosit) on 1 September 2026. This 2026 technical manual
See MoreColombia extends suspension of tax, customs, foreign exchange deadlines in earthquake‑hit regions
The Colombian Tax and Customs Administration Dirección Nacional de Impuestos y Aduanas (DIAN) issued a Resolution No. 012660 on 27 August 2026, extending the suspension of administrative deadlines for tax, customs and foreign exchange proceedings
See MoreArgentina: ARCA extends 2025 individual income tax return deadline
Argentina’s tax authority (ARCA) has decided to extend again the deadlines for individuals and undivided estates to file and pay 2025 income tax and make the first 2026 income tax advance payment. The extensions were introduced to facilitate
See MoreChile: SII tightens oversight of influencer income with new filing requirement
Chile's Internal Revenue Service (SII) announced on 1 September 2026 imposed a fresh reporting mandate targeting digital platform intermediaries, requiring them to submit detailed information about influencer earnings starting with the 2027 tax
See MoreBrazil: RFB sets September deadline for simplified national, consumption tax choices
Brazil’s tax authority, the Federal Revenue Service (RFB) announced on 1 September 2026 that small and micro-enterprises face a critical decision window through 30 September 2026. Companies must finalise their position on the Simplified
See MoreArgentina: ARCA streamlines digital procedures for export declaration changes
Argentina’s tax authority (ARCA) has published General Resolution 5891/2026 (signed on 27 August 2026) in the Official Gazette on 31 August 2026, establishing a unified procedure to request modifications and rehabilitations of export destinations
See MoreArgentina: ARCA expands mandatory electronic invoicing to additional taxpayers
Argentina’s tax authority (ARCA) has published General Resolution 5893/2026 on 31 August 2026 to modernise billing procedures. This regulation mandates the use of electronic invoices or fiscal controllers for specific taxpayer groups, including
See MoreUS: IRS announces benefits of expanded online services
The US Internal Revenue Service (IRS), in a release on 28 August 2026, encouraged taxpayers to explore the growing number of IRS.gov online tools that can help them quickly and securely take care of common tax tasks. IRS.gov offers secure,
See MoreBelgium introduces reformed penal code with 8-level sanctions for legal entities, natural persons
Belgium's Federal Public Service Finance has announced a reformed Penal Code, which is set to take effect on 1 September 2026. The update establishes parallel systems of eight penalty levels, one applicable to legal entities and another to natural
See MoreCanada completes ratification of UK’s CPTPP accession
Canada has completed its domestic ratification process in July 2026, clearing the final hurdle for the UK's accession to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), according to the UK government page on the
See More