Argentina: Senate approves tax treaty with Austria
The Argentine Senate approved the new income and capital tax treaty with Austria on 18 March 2026. Signed on 6 December 2019, the agreement aims to eliminate double taxation and prevent tax evasion with respect to income and wealth. Senator
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Austria: MoF updates jurisdictions list for CRS automatic exchange of information
Austria’s Ministry of Finance published an ordinance on 20 (MoF) March 2026 updating the lists of participating and reportable jurisdictions for the automatic sharing of financial account details under the Common Reporting Standard (CRS). The
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Russia: MOF proposes VAT on foreign online marketplace goods
Russia’s Ministry of Finance has proposed the introduction of VAT on foreign goods sold through online marketplaces starting in 2027. The rates will increase gradually: 7% in 2027, 14% in 2028, and 22% in 2029, pending government approval. The
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Poland publishes regulations on DAC8 guarantee deposits for crypto-asset operators
Poland has issued an executive regulation under the amendment to the Law on the Exchange of Tax Information with Other Countries, primarily incorporating into domestic legislation the provisions of the Amending Directive to the 2011 Directive on
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Switzerland: National Council approves OECD GloBE information exchange
Switzerland’s National Council has approved the OECD’s Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) during its spring session, which ended on 20 March 2026. Switzerland signed the agreement in
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Russia proposes raising tax deduction limit for investment accounts
Yaroslav Nilov, Russian Chairman of the State Duma Committee on Labor, Social Policy, and Veterans' Affairs, proposed a bill to increase the maximum amount eligible for a tax deduction when opening an Individual Investment Account (IIA). The
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Croatia consults corporate income tax regulation amendments for 2026
Croatia’s Ministry of Finance has issued a draft of amendments to the Corporate Income Tax Ordinance, which is open for public consultation until 25 March 2026. These changes, effective from 1 January 2026, introduce stricter oversight for
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Ireland: Revenue updates Pillar Two guidance in accordance with 2025 Finance Act
Irish Revenue released eBrief No. 058/26 on 24 March 2026, updating the Tax and Duty Manuals with guidance on the Pillar Two global minimum tax. Guidance on Pillar Two Two Tax and Duty Manuals (TDMs) relating to Pillar Two have been updated to
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Belgium: SPF publishes Pillar Two QDMTT draft returns, schema ahead of 2026 filing
Belgium’s Federal Public Service (SPF) Finance announced on 23 March 2026 the release of updated draft versions of the supplementary national tax returns, explanatory notes, and XSD schema for tax years 2024 and 2025. The supplementary national
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Russia: CBR reduces key interest rate
The Central Bank of Russia (CBR) has reduced the key interest rate from 15.5% to 15%. The CBR's key interest rate is applied in calculating interest deductions and the interest on late payment of overdue taxes. This announcement was made on 20
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UK: HMRC updates CbC reporting guidance
UK’s His Majesty's Revenue and Customs (HMRC) updated its country-by-country reporting (CbCR) guidance on 17 March 2026, clarifying which entities must report, how to register and submit reports, and the process for agents seeking
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Greece: AADE issues guidance on digital transaction tax application
Greece’s Independent Authority for Public Revenue (AADE) issued Circular E. 2011 on 10 March 2026, providing detailed guidance on the application of the Digital Transaction Tax (Law 5177/2025), which replaced the Stamp Duty on 1 December
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Albania: Parliament reviews draft law to ratify multilateral instrument for Pillar two STTR
Albania’s parliament is reviewing a draft law, submitted on 9 March 2026, aimed at ratifying the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR MLI). Albania signed the STTR MLI on 23
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UK: Finance Act 2026 receives Royal Assent
The UK’s Finance (No. 2) Bill 2025-26 was granted Royal Assent on 18 March 2026 and has now been enacted as the Finance Act 2026, introducing measures across income, corporate, and inheritance taxes, environmental levies, and tax
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Cyprus sets 10-year bond yield benchmark for notional interest deduction
The Cyprus Tax Department announced, on 18 March 2026, the issuance of the 10-year government bond yield rates as of 31 December 2025 for various countries related to the Notional Interest Deduction (NID) on equity investments. These rates will
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Cyprus mandates new documentation requirements for cross-border payments to low-tax jurisdictions
Cyprus' Council of Ministers introduced three decrees (K.D.P. 131/2026, 132/2026, and 133/2026) to combat tax abuse involving payments to low-tax and non-cooperative jurisdictions on 13 March 2026. These measures, effective from 1 January 2026,
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Italy: Government introduces tax credits to counter rising fuel costs
Italy’s Revenue Agency has introduced emergency tax relief measures to combat surging fuel prices, including temporary excise duty cuts and EUR 110 million in tax credits for transport and fishing sectors through Decree Law No. 33 on 18 March
See MoreRussia clarifies corporate tax refund deadline for foreign entities
The Russian Ministry of Finance (MoF) has clarified the timeframe for refunding corporate income tax previously withheld from payments made to foreign organisations. The official position was outlined on 12 March 2026 in Letter No.
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