Hong Kong announces 2026 policy address, unveils corporate tax incentives and family tax relief
Hong Kong has announced the release of the Hong Kong Chief Executive's 2026 Policy Address on 16 September 2026. The tax policy measures outlined in the Hong Kong Chief Executive's 2026 Policy Address form a central part of the HKSAR
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Indonesia vows faster tax refunds amid sharp decline in disbursements
Indonesia's newly appointed finance minister, Suahasil Nazara, pledged on 18 September 2026 to accelerate tax refund disbursements for eligible taxpayers. Speaking at the monthly State Budget press conference in Jakarta, Nazara confirmed that
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Serbia introduces one-year business ban for fraudulent e-receipts
Serbia's parliament amended the Law on Fiscalisation, introducing strict penalties for taxpayers who issue fraudulent or invalid electronic receipts. The change was published in Official Gazette No. 80/2026 on 8 September 2026. The Tax
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India cuts windfall tax on fuel exports
India's Finance Ministry has reduced the windfall gains tax on exports of petrol, diesel and aviation turbine fuel (ATF), with the revised levies taking effect from 16 September 2026. The export duty on diesel has been cut to INR 20 per litre
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Uzbekistan introduces new tax, compliance rules for e-commerce
Uzbekistan published Law No. ZRU-1173 on 10 September 2026, introducing measures to strengthen regulation of the e-commerce sector. The new legislation establishes a unified regulatory and taxation framework governing cross-border digital
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Malaysia eases e-invoice identification rules for individual buyers
The Inland Revenue Board of Malaysia (IRBM) released version 4.9 of its e-Invoice Specific Guideline on 7 September 2026. The update introduces simpler identification rules for businesses issuing invoices to individual buyers, addressing the
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New Zealand: Inland Revenue updates Pillar Two GloBE registration, filing guidance
New Zealand Inland Revenue updated its guidance on 9 September 2026 on the application of the Pillar Two GloBE Rules to multinational enterprise (MNE) groups with a constituent entity in New Zealand. The GloBE rules apply to MNE groups with
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Azerbaijan, Cambodia agree on tax provisions in draft income tax treaty
Azerbaijan's State Tax Service announced that Azerbaijan has concluded the second negotiation round with Cambodia on 11 September 2026. The two countries reached agreement on all tax-related provisions in their draft income tax treaty, marking
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China introduces new VAT withholding rule for individual service providers
China’s Ministry of Finance and State Taxation Administration released Announcement No. 28 of 2026 on 3 September 2026, introducing mandatory VAT withholding requirements for businesses that purchase services from individual
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OECD updates MLI arbitration profiles for Australia, Japan, and the Netherlands
The OECD has published updated arbitration profiles for the Netherlands, Australia, and Japan under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Part VI of the MLI allows
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Indonesia launches e-commerce tax collection from October
The Indonesian tax authority, the Directorate General of Taxes (DJP) will implement income tax collection from online sellers starting 1 October 2026, moving the policy forward by one month from its previous November 1 timeline. The announcement
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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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