Ireland cuts tax on fuel, postpones carbon tax increase
Irish Revenue published eBrief No. 078/26 on 15 April 2026, announcing a reduction in mineral oil tax on certain fuels, and a postponement of the scheduled carbon tax increase. The Tax and Duty Manual on Excise Duty Rates on Energy Products and
See MoreFrance: Tax Authority grants penalty relief following corporate tax rate ruling
The French tax administration announced penalty relief for companies on 14 April 2026, that incorrectly claimed a reduced corporate income tax rate, following a landmark decision by the Council of State in March 2025. On 13 March 2025, France's
See MoreItaly: Revenue Agency updates tax codes for transition 5.0 credit, CFC regime
The Italian Revenue Agency has introduced new tax codes to facilitate payments under two distinct fiscal frameworks: the Transition 5.0 plan and the reformed controlled foreign companies (CFC) regime. These updates aim to streamline tax compliance
See MoreDenmark launches Indian Danish Chamber of Commerce in New Delhi
Denmark expanded its economic engagement with India on 8 April 2026 with the launch of the Indian Danish Chamber of Commerce (IDCC) in New Delhi, aiming to strengthen trade, investment and business linkages ahead of the anticipated ratification of
See MoreLithuania introduces temporary cut in diesel excise duty
The Lithuanian Parliament has adopted amendments to the Law on Excise Duties through Law No. XV-811, signed by President Gitanas Nausฤda on 14 April 2026, introducing a temporary reduction in the fixed component of excise duties applicable to
See MoreMalta issues guidance on VAT exemption scope for gambling sector
Maltaโs Tax and Customs Administration has issued guidelines on 6 April 2026 setting out updates to the VAT and gaming tax frameworks for the gaming sector, with changes entering into force on 1 October 2026. The measures include a clarified scope
See MoreUK: HMRC publishes draft CBAM regulations covering emissions monitoring and administration
The UKโs HMRC has issued draft regulations on the carbon border adjustment mechanism (CBAM) on 9 April 2026. The draft covers the administration of the tax, including emissions, as well as the monitoring and verification of emissions data. This
See MoreItaly releases multilingual VAT return forms for 2026 filing
The Italian Revenue Agency has published translated versions of its Annual VAT Return Form and related instructions for the 2026 filing season, continuing its annual effort to support taxpayers with different linguistic needs. The standard annual
See MoreGreece updates jurisdictions for automatic exchange of CbC reports under MCAA
Greece has updated the list of jurisdictions participating in the Multilateral Competent Authority Agreement (MCAA) on the exchange of country-by-country (CbC) reports for the 2024 tax year, according to Decision No. A 1080 published in the Official
See MoreIceland: Government approves temporary reduced VAT on fuel
Icelandโs government has approved a package of emergency economic measures to curb inflation and mitigate the impact of soaring oil prices triggered by the conflict in the Persian Gulf region. The temporary interventions, set to run from 1 May
See MoreCyprus tax authority publishes low-tax jurisdiction list for defensive tax measures
Cyprus Tax Department issued Circular 1/2026 on 9 April 2026, which formally establishes the list of jurisdictions classified as low-tax jurisdictions for the 2026 tax year. This circular is a critical component of Cyprus's implementation of
See MoreGreece updates jurisdictions for automatic exchange of CbC reports under MCAA
Greece has updated the list of jurisdictions participating in the Multilateral Competent Authority Agreement (MCAA) on the exchange of country-by-country (CbC) reports for the 2024 tax year, according to Decision No. A 1080 published in the Official
See MoreCzech Republic, Argentina sign income tax treaty
The Czech Republicโs Ministry of Finance has announced that the Czech Republic and Argentina signed an income and capital tax treaty on 14 April 2026. This agreement aims to prevent double taxation on income and capital between the two
See MoreNetherlands clarifies permanent establishments, joint ventures, residency rules under Pillar Two
The Dutch Tax Authorityโs Pillar Two Knowledge Group has issued a series of positions on the application of the Minimum Tax Act 2024. These guidelines provide clarification on how the Act should be applied in relation to various specific issues
See MoreFinland updates guidance on Pillar Two safe harbours, side-by-side package, transitional measures
Finland's Tax Administration issued a comprehensive guidance on simplified tax calculation provisions under the Minimum Tax Act (1308/2023) on 13 April 2026, offering significant relief to large multinational and domestic groups navigating complex
See MoreNetherlands enacts DAC8 crypto-asset reporting requirements
The Netherlands has published the Law of 1 April 2026 in the Official Gazette, implementing Council Directive (EU) 2023/2226 (DAC8) and introducing new reporting and due diligence obligations for crypto-asset service providers. The bill
See MoreArgentina ratifies income tax treaty with Austria
Argentina has ratified its income and capital tax treaty with Austria through Law 27803, published in the Official Gazette on 10 April 2026. The President of Argentina formalised the ratification by signing Decree No. 233/2026 on 9 April
See MoreItaly: Tax Court of Appeals grants US company lower tax rate on dividends in ruling
The Italian Tax Court of Appeals of Abruzzo delivered a decision on 17 February 2026 (Decision 93/2026), allowing a US corporation to benefit from a reduced 1.2% withholding tax rate on dividends received from its Italian subsidiary. Case
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