OECD: Slovenia extends BEPS MLI to tax treaty with Montenegro
The OECD has published Slovenia’s consolidated MLI position on 15 September 2026. The update adds the 2003 Slovenia-Montenegro tax treaty, concluded with the former Serbia and Montenegro, as a covered agreement and makes corresponding changes
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Italy eliminates road tax for millions of vehicles
The Italian government announced it would scrap the annual road tax for 14.5 million cars and motorcycles beginning in 2027. The measure will drain more than EUR 2 billion from state finances at a time when Italy already faces significant budget
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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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Romania confirms BEPS MLI entry into effect for tax treaty with Montenegro
Romania deposited an updated notification on 15 September 2026 confirming the completion of its internal procedures for the MLI to enter into effect for its tax treaty with Montenegro (formerly Yugoslavia), according to an OECD
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Netherlands unveils 2027 tax plan with corporate, VAT and PIT changes
The Dutch government presented the 2027 Budget, including the Tax Plan for 2027 (Belastingplan 2027), on 15 September 2026. Corporate adjustments From 2027, embedded currency hedging results on participation investments will no longer qualify
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Bosnia and Herzegovina: FBiH revises pension insurance contributions
The Federal Pension Insurance Fund has changed the rules for compulsory pension contributions for persons working under specific circumstances in the Federation of Bosnia and Herzegovina (FBiH). The new rules were published in Official Gazette No.
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Lithuania proposes additional 30% investment tax deduction
Lithuania has proposed amendments to Article 46¹ of the Law on Corporate Income Tax of the Republic of Lithuania (No. IX-675) on 14 September 2026, which would increase the maximum tax deduction available for qualifying investment projects from
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Romania cuts diesel excise duty by 25% through September
Romania’s Ministry of Finance has confirmed a 25% reduction in excise duty on diesel for the period 16 September to 30 September 2026 in an announcement on 15 September 2026. This decision follows the bimonthly assessment process set out in Law
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Georgia, San Marino: Amending protocol to tax treaty enters into force
The amending protocol to the Georgia–San Marino Income and Capital Tax Treaty (2012), signed on 17 October 2025, entered into force on 28 August 2026. The protocol removes the previous three-year time limit for mutual agreement procedures and
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Poland proposes new windfall tax on oil companies to lower fuel costs
Poland's government has moved forward with plans for a windfall tax (excess profit tax) on oil companies' excess profits. Prime Minister Donald Tusk announced on 15 September 2026 that the government intends to impose a 60% levy on revenue generated
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France to reduce exceptional corporate tax surcharge in 2027
France plans to lower the exceptional corporate tax surcharge paid by very large companies in 2027, Prime Minister Sébastien Lecornu said in a letter to business executives today, 16 September 2026. The measure would stop short of abolishing the
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Ukraine: Finance committee approves draft VAT reforms for international parcels
Ukraine's Parliamentary (Verkhovna Rada) Committee on Finance, Tax and Customs Policy has recommended that parliament adopt revised draft laws introducing new VAT rules for small international postal and express shipments purchased through online
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Russia: Government extends export duty on oilseed flax until 2028
The Government of Russia has extended the export customs duty on oilseed flax leaving the country for destinations outside the Eurasian Economic Union (EAEU), under a decree adopted in Moscow on 25 August 2026. Decree No. 1073, signed by Chairman
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France extends zero VAT treatment to air transport in Guadeloupe, Martinique
France has extended its 0% value added tax (VAT) rate to air transport services carried out in Guadeloupe and Martinique, effective from 21 February 2026, according to an update (ACTU-2026-00140) published by the French tax administration on 2
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UK revises rules on VAT refunds for group members
The UK’s HM Revenue & Customs (HMRC) has updated the rules for UK VAT refunds claimed by non-UK businesses that are members of VAT groups, according to a policy paper issued on 8 September 2026. Under the revised rules, non-UK VAT group
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Belgium: SDA clarifies scope of extended copyright tax regime for software
Belgium's Advance Tax Rulings Service (SDA) has issued Newsflash SDA 2026/05, confirming that the country's favourable copyright tax regime has been extended to computer programs with effect from 1 January 2026. The extension follows the Law of
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Ukraine urges preparation for updated CRS XML schema
Ukraine's State Tax Service has announced that the Organisation for Economic Co-operation and Development (OECD) has updated the data exchange schema under the Common Reporting Standard (CRS), introducing new technical requirements that financial
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Italy: Supreme Court upholds VAT assessment despite amended return
The Italian Revenue Agency has issued a release on 14 September 2026 regarding a recent decision by the Italian Supreme Court of Cassation (Ordinance No. 24863/2026) concerning the correction of VAT reporting errors. The ruling confirms that
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