Taiwan clarifies real estate loss offset rules for enterprises
Taiwan’s Ministry of Finance issued a notice on 28 August 2026 clarifying the treatment of real estate transaction losses for profit-seeking enterprises selling properties subject to different tax rates during the same year. Under Articles 4-4
See More
Singapore: IRAS updates guidance on financial year-end changes
Singapore’s IRAS has updated its “Preparing a Tax Computation” guidance to explain how companies should determine their tax filing obligations following a change in financial year end. It covers cases where a company’s financial statements
See More
Hong Kong, Uzbekistan begin income tax treaty negotiations
Officials from Hong Kong and Uzbekistan will hold their first round of negotiations on an income tax treaty from 14 to 18 September 2026, according to an update from the Hong Kong Inland Revenue Department. If an agreement is reached, it will
See More
Australia: ATO updates guidance on hydrogen production tax incentive
The Australian Taxation Office (ATO) announced on 10 September 2026 that it updated the web guidance to help eligible companies understand the steps required to apply for the Hydrogen Production Tax Incentive (HPTI). The Australian Government has
See More
Philippines: DoF consults on ProGRESS tax reform bill incorporating global minimum tax
The Philippines Department of Finance (DoF) launched consultations on the ProGRESS Bill in Manila on 3 September 2026, gathering roughly 300 stakeholders from business, government, academics, civil society, and media to review the tax reform
See More
Australia enacts corporate tax loss carry-back rules
The Australian Tax Office (ATO) has confirmed on 8 September 2026 that legislation enabling corporate tax entities to carry back losses against prior-year tax payments is now law. The mechanism, introduced in the 2026–27 Budget, became operational
See More
Taiwan clarifies anti-dumping rules for imports
Taiwan’s Customs Administration, Ministry of Finance, stated on 8 September 2026 that more than TWD 676 million in anti-dumping duties had been collected by the end of June 2026, as anti-dumping measures continue to apply to 12 products. The
See More
Thailand signs multilateral agreement on GloBE information exchange (GIR MCAA)
Thailand signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 4 August 2026, according to an OECD update. The GIR MCAA is intended to reduce compliance burdens for multinational enterprise (MNE)
See More
Indonesia: DGT overhauls tax compliance supervision, expands digital transaction oversight
Indonesia's Directorate General of Taxes (DGT) rolled out three coordinated regulatory changes in July 2026 to modernise compliance oversight, expand data access, and capture revenue from digital transactions. The reforms mark a departure from
See More
Croatia, Thailand continue negotiations on income tax treaty
Croatian and Thai officials met on 4 September 2026 to discuss strengthening bilateral relations, including the continuation of negotiations on an income tax treaty, according to a release from Croatia’s Ministry of Finance. Discussions also
See More
Macau, Malaysia explore income tax treaty
Officials from Macau and Malaysia met on 4 September 2026 to discuss strengthening bilateral cooperation, including through negotiations on an income tax treaty, according to a release from the Macau government. The two sides also supported
See More
Taiwan warns on securities tax for unlisted shares
Taiwan’s Kaohsiung National Taxation Bureau has reminded investors that securities transaction tax may apply to the sale of shares in unlisted companies, depending on how the shares were issued. Under the Securities Transaction Tax Act, shares
See More
Taiwan reminds businesses of cross-border e-service tax duties
Taiwan’s Yuanlin Office of the National Taxation Bureau of the Central Area, Ministry of Finance, has reminded domestic business entities and individuals purchasing cross-border electronic services from foreign suppliers, including Google,
See More
Kazakhstan: National Bank cuts base rate
Kazakhstan’s National Bank cut its base rate to 16.25% on 4 September 2026, with an interest rate corridor of ±1 percentage point, citing continued disinflation and lower inflation expectations. The base rate is applied to calculate interest and
See More
Taiwan expands payment channels for provisional corporate income tax
Taiwan’s Kaohsiung National Taxation Bureau, Ministry of Finance, has outlined multiple tax payment channels for profit-seeking enterprises filing provisional corporate income tax returns for fiscal year 2026, with the filing period running from 1
See More
Philippines ratifies income tax treaty with Cambodia
The Philippines ratified its income tax treaty with Cambodia, which was signed on 11 February 2025. The Philippine Senate approved the treaty through Resolution No. 628, following the President’s authorisation of its ratification on 5 June
See More
Australia proposes 30% minimum tax on discretionary trusts to curb income splitting
Australia’s Treasury released an exposure draft legislation, on 3 September 2026, proposing a legislative framework for the Income Tax Rates Amendment Bill 2026, which introduces a 30% minimum tax on the income of discretionary trusts starting in
See More
Australia: ATO publishes final ruling on software royalties, expanded draft compliance guideline
The Australian Taxation Office published final Taxation Ruling TR 2026/2 Income tax: royalties – character of payments on 4 September 2026, establishing the ATO's position on software intermediation arrangements and when payments qualify as
See More