Australia, Croatia sign income tax treaty
Australia and Croatia signed a new income tax treaty on 24 November 2025. This agreement aims to eliminate double taxation on income and prevent tax evasion and avoidance between the two countries. The treaty sets dividend withholding tax at
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UAE, China sign MoU on tax cooperation
The UAE’s Federal Tax Authority (FTA) has signed a Memorandum of Understanding (MoU) with the State Taxation Administration of China (STA) to strengthen bilateral cooperation in tax-related matters on 20 November 2025. The MoU was signed by HE
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Netherlands, Thailand sign new income tax treaty
The Netherlands and Thailand signed a new income tax treaty on 21 November 2025 during the 4th EU Indo-Pacific Ministerial Forum (IPMF) in Brussels. The new agreement aims to align with the latest international standards and implement
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Hong Kong: IRD extends 2024/25 tax return filing deadline for year-ends January–March 2025
To assist businesses and practitioners with recent operational demands, through Circular Letter to Tax Representatives on the Block Extension Scheme for Lodgement of 2024/25 Tax Returns on 21 November 2025, the Inland Revenue Department (IRD)
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Australia: ATO mandates super funds, collective investment vehicles for RTP schedule filing from 2026
The Australian Taxation Office (ATO) announced, on 18 November 2025, that large superannuation funds and collective investment vehicles (CIVs) will be required to file the reportable tax position (RTP) schedule, starting 1 January 2026. The ATO
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Bangladesh: NBR extends 2025-26 PIT income tax return deadline
Bangladesh’s National Board of Revenue (NBR) has announced a one-month extension for filing income tax returns for the 2025-26 tax year. Under a special order issued on 19 November 2025, individual taxpayers now have until 31 December 2025 to
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Australia: ATO cautions taxpayers on emerging barter credit tax risks
The Australian Taxation Office (ATO) released a notice on 17 November 2025, cautioning taxpayers to avoid tax schemes that use barter credits. ATO warns about barter credit tax scheme The Australian Taxation Office (ATO) is warning the
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Singapore: IRAS revises transfer pricing rules, launches pilot SSA for baseline routine marketing and distribution activities
The Inland Revenue Authority of Singapore (IRAS) updated its transfer pricing guidance on 19 November 2025, introducing a new section outlining the simplified and streamlined approach (SSA) for pricing qualifying baseline marketing and distribution
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Azerbaijan, Israel conclude fourth Joint Economic Commission
The fourth session of the Joint Economic Commission between Azerbaijan and Israel was held on 20 November 2025 in Jerusalem, co-chaired by Azerbaijani Economy Minister Mikayil Jabbarov and Israeli Minister Zeev Elkin. The meeting highlighted the
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Croatia, New Zealand sign income tax treaty
Croatia’s Ministry of Finance announced that Croatia and New Zealand have signed a new income tax treaty on 20 November 2025. The agreement aims to eliminate double taxation and prevent tax evasion between the two countries. The treaty is
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Malaysia: MoF presents 2025 Finance Bill, proposes new capital gains tax rules
Malaysia’s Ministry of Finance has presented the Finance Bill 2025 and Measures for the Collection, Administration and Enforcement of Tax Bill 2025 for the first reading in parliament on 18 November 2025. The Bill proposes amendments to
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Taiwan: National Taxation Bureau clarifies farmland gift tax exemption
Taiwan’s National Taxation Bureau of the Central Area has clarified that the total value of farmland and crops inherited under Section 1138 of the Civil Code is excluded from the total amount of gifts for gift tax purposes. The Shalu Tax Office
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New Zealand: Inland Revenue consults income tax treatment of software development
New Zealand’s Inland Revenue has launched a public consultation on the income tax treatment of software development expenditure, as well as the customisation and configuration costs associated with software-as-a-service (SaaS) products 17 November
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Cambodia: GDT postpones imposition of capital gains tax on select assets
Cambodia’s General Department of Taxation (GDT) announced, on 30 October 2025, that the implementation of Prakas No. 496 MEF on Capital Gains Tax (CGT), has been postponed to 1 January 2026. The postponement affects the taxation of six types of
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Taiwan: Customs Administration offers reduced penalties for early tax payment on false import declarations
Taiwan’s Customs Administration has announced, on 18 November 2025, that businesses and individuals who submit false import declarations may qualify for reduced penalties if they settle taxes before the penalty is confirmed. The measure applies
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Sri Lanka: IRD reminds taxpayers of VAT deadlines
Sri Lanka’s Inland Revenue Department (IRD) issued a notice on 17 November 2025, reminding taxpayers to meet their VAT obligations for October 2025 by the prescribed deadlines. VAT payment deadline VAT payments for October must be made on
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Bangladesh: NBR reminds taxpayers of PIT e-return deadlines
Bangladesh’s National Board of Revenue (NBR) has reminded taxpayers to submit their income tax returns through the electronic filing system by 30 November 2025. The authority urged individuals to file early to avoid last-minute congestion on the
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Japan: FSA considers defining cryptocurrencies as financial products
Japan’s Financial Services Agency (FSA) is planning new regulations that would treat 105 cryptocurrencies, including bitcoin and ethereum, as financial products subject to insider trading rules. Under the proposal, exchange operators would need
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