Taiwan clarifies reporting of realised foreign exchange gains, losses
Taiwan’s Datun Office, National Taxation Bureau of the Central Area, Ministry of Finance, stated, on 23 January 2026, that in response to frequent fluctuations in international exchange rates, profit-seeking enterprises must report foreign
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OECD publishes peer review reports on tax information exchange in Antigua and Barbuda, Benin, Cabo Verde, Palau, Seychelles
The OECD has announced the publication of new peer review reports on tax information exchange for Antigua and Barbuda, Benin, Cabo Verde, Palau, and the Seychelles on 21 January 2026. The reports were approved by the Global Forum’s Peer Review
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OECD: Mauritius joins CARF MCAA, addendum to CRS MCAA
The OECD announced, on 12 December 2025, that Mauritius signed the Multilateral Competent Authority Agreement on Automatic Exchange of Information under the Crypto-Asset Reporting Framework (CARF MCAA). The CARF MCAA establishes a framework for
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China introduces temporary CIT, VAT, IIT incentives for innovative enterprise CDRs
China’s Ministry of Finance, the State Taxation Administration and the China Securities Regulatory Commission have issued Announcement No. 8 of 2026 on 21 January 2026, setting out temporary tax incentives to support the pilot programme for the
See MoreOECD publishes transfer pricing profiles for eight countries
The OECD has published the revised transfer pricing country profiles, including profiles for Bosnia and Herzegovina, Brazil, Costa Rica, Croatia, Greece, Iceland, Korea (Rep.), and Norway on 22 January 2026. These profiles focus on countries'
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Turkey raises withholding tax refund limits for 2026
Turkey’s Ministry of Treasury and Finance has increased the limits for cash refund claims related to withholding tax (WHT). For 2026, the maximum amount eligible for a cash refund without requiring inspection reports rises from TRY 340,000 to
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Argentina, Vietnam conclude initial round of tax treaty talks
Officials from Argentina and Vietnam held the first round of negotiations for an income tax treaty from 12 to 16 January 2026. The aim is to prevent double taxation and tax evasion between the two jurisdictions, as well as encourage greater
See MoreTaiwan clarifies CFC rules on low-tax jurisdiction gains, losses
Taiwan’s Northern National Taxation Bureau of the Ministry of Finance has reminded profit-seeking enterprises that when calculating Controlled Foreign Corporation (CFC) annual earnings, investment gains or losses originating from “low-tax
See MoreChina extends community service tax relief through 2027
China’s Ministry of Finance, State Taxation Administration, National Development and Reform Commission, Ministry of Civil Affairs, Ministry of Commerce, and National Health Commission issued Announcement No. 7 of 2026 on 15 January 2025, which
See MoreTaiwan: Northern Region National Taxation Bureau extends 2024 individual income tax deadline
Taiwan’s Northern Region National Taxation Bureau of the Ministry of Finance announced, on 21 January 2026, that the tax payment and assessment notices for the 2024 individual income tax assessment have been sent out. The payment period runs
See MoreChina extends tax incentives to support public rental housing development until 2027
China’s State Tax Administration issued Announcement No. 4 of 2026 on 12 January 2026, which revised tax incentives for public rental housing to strengthen the rental market. The measures provide exemptions from various taxes, including urban
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Hong Kong, Slovenia to negotiate for tax treaty
Hong Kong’s Inland Revenue Department announced that officials from Hong Kong and Slovenia will meet for the first round of negotiations on an income tax treaty from 26 to 30 January 2026. If an agreement is reached, it will prevent double
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Korea (Rep.) pushes for favourable US memory chip tariff deal
Korea (Rep.) will seek favourable terms for US tariffs on memory chip imports, a presidential office spokesperson said on Sunday 18 January 2026. The country’s trade deal with the US, outlined in a joint fact sheet released last year,
See MoreChina extends tax exemptions for foreign bond investors through 2027
China’s Ministry of Finance and the State Administration of Taxation made two announcements on 15 January 2026 that extend tax exemptions for foreign institutional investors in its bond market. Under Announcement No. 5 of 2026, the corporate
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Czech Republic, Mauritius conclude tax treaty talks
Officials from the Czech Republic and Mauritius finalised negotiations by initialling an income tax treaty on 16 January 2026, This agreement aims to prevent double taxation and reduce the risk of tax evasion. It will take effect only after it
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Australia: ATO warns unclaimed GST, fuel tax credits will expire after four years
The Australian Taxation Office (ATO) announced on 14 January 2026 that GST credits and fuel tax credits will expire if not claimed within the four-year time limit. In 2024, the ATO published Miscellaneous Taxation Ruling MT 2024/1 Miscellaneous
See MoreHong Kong: IRD releases Pillar 2 portal for filing top-up tax notification
The Hong Kong Inland Revenue Department (HKIRD) launched the first phase of its Pillar 2 Portal on 19 January 2026, enabling taxpayers to electronically file top-up tax notifications through the new system. The Pillar 2 Portal includes user
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Vietnam updates corporate income tax framework, updates capital transfer rules
The Vietnamese Government issued Decree No. 320/2025/ND-CP on 15 December 2025, setting out detailed rules for the implementation of the Law on Corporate Income Tax (CIT). The decree provides a comprehensive framework for determining taxpayers,
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