Poland enacts DAC8 crypto-asset reporting, DAC9 Pillar Two top-up tax exchange directives
Poland’s Ministry of Finance announced, on 11 March 2026, that the Act on the Exchange of Tax Information with Other Countries and Certain Other Acts has been signed into law. The legislation implements Council Directive (EU) 2023/2226 (DAC8) and
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UK: HMRC consults standardised corporation tax computations
The UK tax authority, HM Revenue & Customs (HMRC) has initiated a consultation on 10 March 2026 regarding the updates and standardisation of the format of UK corporation tax computations. The government is introducing prescribed formats for
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UK to abolish shadow advance corporate tax system in April 2026
The UK government will abolish the shadow Advance Corporation Tax (ACT) system from April 2026, streamlining the way businesses can use their existing ACT balances. Shadow Advance Corporation Tax (Shadow ACT) is a UK notional tax mechanism
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Belarus, Ghana discuss steps to conclude tax treaty
Belarus’s Ministry of Foreign Affairs reported that on 4 March 2026, officials from Belarus and Ghana met to strengthen bilateral cooperation, including negotiations on a tax treaty aimed at preventing double taxation and fiscal evasion. The
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Albania revises jurisdiction list for automatic financial account reporting
Albania's Council of Ministers adopted Decision No. 113 on 27 February 2026, which officially replaced the previous Decision No. 613 from 29 July 2020. The new regulation appeared in the Official Gazette No. 49 on 5 March 2026. The decision
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Italy clarifies Swiss cantonal net wealth tax not creditable against CFC tax
The Italian tax authorities have issued Ruling Answer No. 70/2026, which addresses a specific tax query regarding whether a Swiss cantonal tax—the "Capital Tax"—can be deducted from the Italian taxes due under the Controlled Foreign Company
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Russia reminds organisations to file 2025 CFC notifications
Russia has reminded organisations that the deadline to submit notifications on controlled foreign companies (CFCs) for 2025 expires on 20 March 2026. This announcement was made on 4 March 2026. A CFC notification must be filed regardless of
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Canada, Kosovo begin income tax treaty talks
According to a statement from Kosovo’s Ministry of Industry, Entrepreneurship, and Trade, representatives from Kosovo met with the Ontario Chamber of Commerce on 5 March 2026 to discuss investment opportunities and strengthening economic
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Brazil enacts income tax treaty with Poland
Brazil has issued Decree No. 12.865, dated 2 March 2026, promulgating the income tax treaty with Poland. Signed on 20 September 2022, the agreement aims to prevent double taxation and tax evasion. The decree entered into force on 3 March 2026
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Ukraine: Parliament withdraws draft law on online platform income tax
Ukraine’s parliament has withdrawn draft Law No. 14025 on the taxation of income earned by individuals from selling goods or providing services through online platforms, after it failed to secure sufficient votes. A 5% individual income tax was
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Montenegro: Parliament ratifies income tax treaty with Liechtenstein
Montenegro’s Parliament approved the law ratifying the income and capital tax treaty with Liechtenstein on 27 February 2026. Liechtenstein and Montenegro signed an income and capital tax treaty on the sidelines of the 80th session of the UN
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Russia proposes overhaul of individual income tax with new progressive brackets
Russia’s Parliament has put forward a draft federal law aiming to restructure the country’s personal income tax (PIT) system. Under Draft Law No. 1160313‑8 on 25 February 2026, the reform would exempt low-income individuals from taxation
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Montenegro: Parliament revises VAT law
Montenegro’s parliament has approved amendments to the Value Added Tax Law, published in Official Gazette No. 12/2026 on 6 February 2026. From 1 April 2026, sales of construction land with a building permit will be subject to VAT. Foreign
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Russia: MoF proposes tax changes to ease SME transition in 2026
The Russian Ministry of Finance (MoF) has submitted amendments to the Tax Code aimed at helping small and medium-sized enterprises (SMEs) adapt to the tax changes that took effect in 2026. The Tax Code is proposed to be supplemented with the
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OECD: Croatia, Moldova, Peru sign addendum to CRS MCAA
According to an OECD update published on 3 March 2026, three new jurisdictions have joined the Common Reporting Standard framework by signing the addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account
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Belarus, Togo to fast-tracking negotiations for income tax treaty
The Belarusian Ministry of Foreign Affairs reported that Belarusian and Togolese officials met on 2 March 2026 to discuss bilateral cooperation. Both parties agreed to strengthen efforts to enhance the legal framework for collaboration, prioritising
See MoreRussia considers one-time tax on bank windfall profits
Russia is considering a one-time windfall tax on banking sector profits, following a bill submitted to the State Duma. The initiative, filed under Bill No. 1162521-8, was published in the chamber’s electronic database. The excess profits for
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Ukraine: MoF consults draft anti-tax avoidance law
Ukraine’s Ministry of Finance (MoF) has launched a public consultation, on 24 February 2026, on the Draft Law “On Amendments to the Tax Code of Ukraine regarding the implementation of rules to counter tax avoidance practices that directly affect
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