Taiwan reminds businesses on travel expense evidence requirements
Taiwan’s Southern Area National Taxation Bureau had reminded businesses on 16 September 2026, that travel expenses claimed for tax purposes must be supported by evidence showing that the trips were related to business operations. Under Article
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Japan: Cabinet approves food tax cut plan
Japan’s cabinet approved an outline on 15 September 2026 to reduce the consumption tax on food from 8% to 1% for two years from April 2027, alongside household payouts equivalent to the remaining 1%. The proposed measures are intended to ease the
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Philippines: BIR clarifies VAT refund rules for export-oriented enterprises
The Philippines’ Bureau of Internal Revenue released Revenue Memorandum Circular (RMC) No. 96-2026 on 7 September 2026. BIR Commissioner Charlito Martin R. Mendoza issued the circular to provide guidance on how qualified Export-Oriented
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Australia: Treasury proposes major changes to R&D tax incentive, initiates consultation
The Australian Treasury has released draft legislation to overhaul the nation's tax framework for emerging businesses and research ventures. The Treasury Laws Amendment (Tax Reform No. 5) Bill 2026: Better targeting the Research and Development Tax
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Thailand plans higher EV import excise tax
Thailand’s electric vehicle board has agreed to raise excise tax on fully imported electric vehicles (CBUs) to encourage investment in domestic auto manufacturing, a Finance Ministry official said on 10 September 2026. Fully imported vehicles
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Australia: Federal Court upholds AUD 173.3m tax benefit adjustment against Hilton
The Federal Court of Australia rejected Hilton International Australia Pty Ltd's challenge to the Commissioner of Taxation on 9 September 2026 (Case: Hilton International Australia Pty Ltd v Commissioner of Taxation (No 2) FCA 1325). Justice Younan
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Kazakhstan consults draft law proposing 100% CIT reduction for Investment Agreements
Kazakhstan's Ministry of National Economy has opened a public consultation on a draft law proposing amendments and additions to the country's Tax Code. The draft was published on the Open NPAs portal on 3 September 2026 and reflected feedback from
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Australia: ATO updates PAYG withholding annual report guidance ahead of October deadline
The Australian Taxation Office has announced updated guidance on PAYG withholding annual reports for interest, dividend, and royalty payments made to non-residents on 11 September 2026. The move follows the creation of a new completion guide
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Netherlands sets 2030 deadline for mandatory domestic e-invoicing
The Netherlands government has issued Letter No. 2026-0000288216 of 11 September 2026, detailing the strategic implementation framework for electronic invoicing (e-invoicing) and digital reporting in the Netherlands. This policy transposes Council
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China sets 20% tax rate on restricted share sales
China’s Ministry of Finance, the State Taxation Administration, and the China Securities Regulatory Commission released Announcement No. 26 on 28 August 2026 to establish uniform rules for taxing the sale of restricted shares by individual
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Australia: Senate passes bill expanding foreign resident CGT rules
The Australian Senate passed the Treasury Laws Amendment (Strengthening Accountability for Tax Adviser Misconduct and Other Measures) Bill 2026 on 10 September 2026, a legislative proposal from the Australian Parliament designed to increase
See MoreAustralia, France sign memorandum of understanding on arbitration under BEPS MLI
The Australian Taxation Office (ATO) has published a Memorandum of Understanding signed with France outlining the mode of application for implementing Part VI (Arbitration) of the Multilateral Convention to Implement Tax Treaty Related Measures to
See MoreTaiwan grants business tax relief for long-term care transportation services
Taiwan's Southern District National Taxation Bureau of the Ministry of Finance has said that small passenger car rental companies and passenger transport operators providing transportation services for long-term care beneficiaries are exempt from
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Taiwan: National Taxation Bureau of Central Area announces provisional income tax filing window
Taiwan's National Taxation Bureau of the Central Area, Ministry of Finance, has said profit-seeking enterprises organised as companies with a permanent establishment in Taiwan are required to pay provisional income tax and file their provisional
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Singapore: IRAS updates tax guide on insurer business transfers
Singapore's Inland Revenue Authority (IRAS) has issued an updated e-Tax Guide on 11 Sep 2026 (Third Edition), setting out the tax treatment for licensed insurers transferring their businesses to one another under section 117 of the Insurance Act
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Sri Lanka IRD reminds taxpayers of August 2026 AIT, WHT, APIT payment deadlines
Sri Lanka’s Inland Revenue Department (IRD) has reminded taxpayers to make tax payments withheld during August 2026 on or before 15 September 2026. The reminder covers Advance Income Tax (AIT), Withholding Tax (WHT) and Advance Personal Income
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New Zealand: 2026/27 Budget implementation bill proposes R&D tax reforms
New Zealand’s Minister of Revenue has introduced the Taxation (Annual Rates for 2026–27, FBT Simplification, Foreign Investment Funds, and Remedial Measures) Bill into Parliament, proposing changes to tax legislation to implement measures
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Vietnam: National Assembly approves CIT, PIT reductions for small businesses
Vietnam’s National Assembly approved Resolution No. 43/2026/QH16 on 24 August 2026, providing a 30% reduction in Corporate Income Tax (CIT) and Personal Income Tax (PIT) payable for qualifying taxpayers for the 2026 and 2027 tax
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