GLOBAL TAX INTELLIGENCE
International and corporate tax developments.
Follow material tax changes around the world, with clear legal status and links to the original documents.
From the Intelligence desk.
Tax developments and analysis from Straxiom Intelligence. Browse by topic and country.
Peru · Enacted legislation
Peru sets Q3 diesel ISC refund calculation inputs
On 22 October 2026, Peru published SUNAT Resolution 000207-2026, setting the monthly ISC participation inputs used for the maximum diesel-fuel refund calculation for the third quarter of 2026.
New Zealand · Consultation
New Zealand consults on income-tax timing for retention money
On 23 October 2026, New Zealand’s Inland Revenue opened consultation on draft guidance explaining when businesses recognise retention money as income and incur the corresponding expenditure.
Germany and South Korea · Treaty signed
Germany and South Korea sign tax-treaty anti-abuse protocol
On 26 October 2026, South Korea and Germany signed a protocol amending their income-and-capital tax treaty, with the Korean Government highlighting stronger safeguards against tax avoidance and treaty abuse.
India · Administrative guidance
India clarifies retrospective treatment of deleted GST export-refund restriction
On 26 October 2026, India’s Central Board of Indirect Taxes and Customs issued Circular 264/10/2026-GST on the retrospective treatment of deleted export-refund restrictions in pending proceedings.
Jersey / Oman · Treaty signed
Jersey and Oman sign double taxation agreement
On 28 October 2026, Jersey and Oman signed a double taxation agreement in Muscat; the official announcement confirms signature, but does not establish when treaty relief will become available.
European Union · Enacted legislation
EU updates distance-sales customs guarantees and handling-fee codes
On 29 October 2026, the European Union published Commission Implementing Regulation 2026/2403, adapting distance-sales customs guarantees and declaration codes for the Union handling fee. The implementing changes apply from 1 November 2026.
Croatia; United States · Treaty ratification
Croatia publishes ratification of US income-tax treaty and protocol
On 30 October 2026, Croatia published the law ratifying its income-tax convention with the United States and the 2026 amending protocol. Publication does not make treaty relief available.
United Arab Emirates · Enacted legislation
UAE replaces e-invoicing penalty rules and caps implementation fines
On 30 October 2026, the UAE Ministry of Finance published Cabinet Decision No. 173 of 2026, replacing the e-invoicing penalty decision and capping specified implementation fines; its exact commencement awaits the Official Gazette publication date.
Oman · Enacted legislation
Oman rewrites top-up tax reporting and enforcement rules
On 1 November 2026, Oman published Royal Decree 101/2026, replacing key provisions of its multinational-group top-up tax law and adding a detailed reporting and enforcement framework.
Chile · Administrative guidance
Chile revises transport-document rules for outsourced logistics
On 23 October 2026, Chile’s Internal Revenue Service issued Resolution 144 replacing its invoice and dispatch-note rules for transporting goods, with special arrangements for outsourced logistics.
Chile · Administrative guidance
Chile sets remission criteria for settling tax disputes
On 23 October 2026, Chile’s Internal Revenue Service issued Resolution 145 setting interest and penalty remission criteria for conciliation and out-of-court tax settlements under Tax Code articles 132 bis and 132 ter.
European Union · Enacted legislation
EU social-security revision separates entry into force from posting-rule application
On 27 October 2026, the European Union published Regulation 2026/2359 revising social-security coordination. It entered into force on 1 November, but the reviewed employee-posting and notification provisions apply from 2 November 2028.
Bolivia · Administrative guidance
Bolivia revises tax-audit response periods and transition rules
On 28 October 2026, Bolivia’s Servicio de Impuestos Nacionales published RND102600000041, revising tax-audit procedures, document-response periods and the transition for existing orders.
United Kingdom · Consultation
UK reviews corporate-tax financing, investment reliefs and reporting
On 28 October 2026, HM Treasury opened a corporate-tax simplification consultation addressing complexity, uncertainty and administrative burdens. Targeted reforms will be developed with stakeholders; this is not an enacted package.
Belgium · Enacted legislation
Belgium enacts DAC9 exchange rules and extends QDMTT return deadlines
On 30 October 2026, Belgium published a law implementing DAC9 and changing Pillar Two compliance. The law, dated 25 October, entered into force on publication.
United States — Michigan · Administrative guidance
Michigan changes tax-service channels from November
On 30 October 2026, Michigan’s Department of Treasury announced an expansion of its tax eServices from 12 November, with temporary service interruptions during the transition. Businesses should check which tax accounts and filing channels are affected.
South Africa · Administrative guidance
South Africa rules on trust dividends vested in non-resident beneficiaries
On 30 October 2026, SARS issued BPR431 on proposed dividend vesting by a resident discretionary trust in non-resident individual beneficiaries. SARS treated the trust as beneficial owner and liable for dividends tax.
Indonesia · International tax development
Indonesia signs GIR exchange agreement; partner activation remains separate
On 31 October 2026, Indonesia’s Directorate General of Taxes announced its signature of the agreement for exchanging GloBE Information Returns, while distinguishing planned exchanges from activation with individual partners.
Chile · Administrative guidance
Chile sets course-adaptation procedure for training tax relief
On 19 October 2026, Chile’s SENCE issued Resolutions 2484 and 2486 governing approval of training courses and adaptation of existing registrations under the training tax-credit regime. The measures implement changes made by Law 21.850.
Bolivia · Enacted legislation
Bolivia moves treaty Article 8 accreditation into SIAT en Línea
On 21 October 2026, Bolivia published Resolution No. 102600000040, replacing the procedure in Article 5 of Resolution No. 10170000030 for residence or effective-management accreditation when applying Article 8 of a double-tax treaty.
European Union · International tax development
EU tax-dispute Opinion distinguishes actual from hypothetical double taxation
On 22 October 2026, Advocate General Laulhé Shaelou delivered a non-binding Opinion in Maxima LT, C-497/25, proposing that income exempt in one Member State falls outside the Directive’s definition of double taxation.
France · International tax development
France: AG supports excluding foreign subsidiaries’ final losses
On 22 October 2026, Advocate General Kokott proposed that the Court uphold France’s refusal to import final losses of foreign subsidiaries in Joined Cases C‑287/25 to C‑289/25, OPmobility and Others.
Portugal · International tax development
Portugal: AG opposes share-by-share holding test for dividend relief
On 22 October 2026, Advocate General Kokott proposed that the Court reject a share-by-share holding-period restriction on dividend relief in Case C-633/25, Caixa Geral de Depósitos. The Opinion concerns historical Portuguese rules and is not a binding judgment.
United Kingdom · Administrative guidance
HMRC guidance addresses PAYE reporting errors during payroll changes
On 22 October 2026, HM Revenue & Customs published GfC22 guidance on preventing payroll reporting errors and disputed PAYE charges, including problems arising when employers change payroll systems, references or business structures.
Chile · Enacted legislation
Chile sets a special VAT refund route for qualifying new-home sales
On 30 October 2026, Chile’s Internal Revenue Service announced the special housing VAT refund procedure in Resolution 146, issued on 23 October under Law 21,850. The procedure takes effect on 1 December 2026.
Bolivia · Enacted legislation
Bolivia extends June-year-end IUE filing and payment to 30 November
On 28 October 2026, Bolivia’s National Tax Service issued Resolution No. 102600000043 extending IUE return and payment deadlines to 30 November 2026 for taxpayers whose fiscal year ended on 30 June 2026.
United Kingdom · Proposed legislation
UK defers proposed employment-tax treatment of image rights to April 2028
On 28 October 2026, HM Revenue & Customs published a policy paper delaying the planned employment-tax treatment of employment-related image-rights payments by one year, to 6 April 2028.
United Kingdom · Consultation
UK consults on taxing foreign sovereign investments from 2029
On 28 October 2026, HM Treasury opened a consultation on replacing non-codified sovereign immunity from direct tax with statutory sovereign tax status, intended from 1 January 2029. Comments are invited by 20 January 2027.
United States · International tax development
US: Yum! Brands and IRS agree adjustments for 2013–2015
On 28 October 2026, Yum! Brands and the IRS filed a second stipulation of settled issues in US Tax Court proceedings, agreeing specific tax adjustments for 2013–2015 while leaving computational adjustments for later proceedings.
China · Administrative guidance
China publishes consolidated merger and restructuring tax guidance
On 30 October 2026, China's Ministry of Finance published a guide to tax policies for enterprise mergers and restructurings, accompanied by a policy compilation and worked examples.
International · International tax development
OECD Inclusive Framework requests year-end plan for digital-tax discussions
On 30 October 2026, the OECD published the Inclusive Framework’s agreed plenary outcome statement, requesting a year-end plan for further digital-tax work and approving the next phase of work on globally mobile workers.
Austria · Proposed legislation
Austria proposes an earlier minimum-tax filing and payment date
On 22 October 2026, Austria’s Abgabenänderungsgesetz 2026 ministerial draft entered Parliament’s consultation process, proposing an earlier minimum-tax self-assessment and payment date alongside new Pillar Two safe harbours.
United States — California · Administrative guidance
California ruling assigns distributor-hub sales outside the state
On 22 October 2026, California’s Franchise Tax Board issued Chief Counsel Ruling 2026-01, assigning the named taxpayer’s sales to out-of-state distributor hubs outside California despite later shipments into the state.
Brazil · Court decision
Brazil Supreme Court excludes ISS from the PIS and Cofins base
On 23 October 2026, Brazil’s Supreme Federal Court published the minutes of its 21 October decision excluding municipal services tax from the PIS and Cofins base; compensation and possible temporal limitations remain separate issues.
India · Enacted legislation
India extends e-invoicing scope to specified reverse-charge purchases from January 2027
On 26 October 2026, India’s Central Board of Indirect Taxes and Customs issued Notification 04/2026–Central Tax, extending the supplies covered by its e-invoicing notification to specified reverse-charge purchases and imports of services from 1January2027.
Poland · Administrative guidance
Poland updates TPR guidance on cash pooling and reporting scope
On 26 October 2026, Poland’s Ministry of Finance published the seventh edition of its TPR questions and answers, updating practical guidance for transfer-pricing information covering tax years beginning in 2025, including cash-pooling values, reporting exemptions and electronic submission.
Uruguay · Administrative guidance
Uruguay specifies IMCD fiscal-stability compensation procedure
On 26 October 2026, Uruguay published DGI Resolution2400/2026, specifying the declaration and evidence required to seek domestic minimum-tax compensation under existing fiscal-stability arrangements.
Jersey · Proposed legislation
Jersey proposes statutory MCIT exclusion for property unit trusts
On 27 October 2026, Jersey’s Minister for Treasury and Resources lodged a draft Finance Law proposing an express exclusion for qualifying Jersey property unit trusts from multinational corporate income tax (MCIT). The proposal is not current law.
New Zealand · Administrative guidance
New Zealand sets CRS schema cutover and myIR filing outage
On 27 October 2026, New Zealand Inland Revenue published a notice explaining its Common Reporting Standard (CRS) schema cutover. Reporting financial institutions will lose all myIR filing options from 1 December 2026 to 4 January 2027, before services reopen using schema 3.0 on 5 January.
Taiwan · Administrative guidance
Taiwan clarifies invoice treatment before business-tax exemption waivers
On 27 October 2026, Taiwan’s Ministry of Finance clarified that businesses selling exempt goods or services must retain the appropriate exempt-invoice treatment until an application to waive the business-tax exemption has been approved. Tax exemption and exemption from issuing an invoice are separate questions.
Brazil · Administrative guidance
Brazil calculates 11.3% CBS reference rate for 2027
On 28 October 2026, Brazil’s Tribunal de Contas da União approved its calculation of an 11.3% CBS reference rate for 2027. This is an institutional rate-setting step, not a newly operative rate for every business transaction.
Portugal · Proposed legislation
Portugal budget advances proposed SAF-T and PDF-invoice transition
On 28 October 2026, Portugal’s Parliament approved the 2027 State Budget proposal in general terms. Its proposed business-reporting transition includes accounting SAF-T submissions for periods from 2028 and continued tax recognition of PDF invoices through 2027. These are not enacted changes.
United Kingdom · Administrative guidance
UK will not introduce proposed close-company participator reporting
On 28 October 2026, HMRC published the outcome of its consultation on reporting company payments to participators, confirming that the government will not introduce the proposed additional reporting requirements at this time.
United Kingdom · Proposed legislation
UK sets out next steps for company distribution and capital-return reforms
On 28 October 2026, HM Revenue & Customs published its response on company distributions and capital repayments, confirming proposed reforms relevant to commercial demergers and cross-border shareholder arrangements, with technical consultation in 2027 and intended prospective application from April 2028.
Belgium · Administrative guidance
Belgium extends late-October tax-return deadlines after cyberattack
On 29 October 2026, Belgium’s Federal Public Service Finance announced that tax returns due around 31 October 2026 would have their deadline extended to 16 November 2026 following a cyberattack that interrupted online services.
European Union · Proposed legislation
EU ministers debate electricity-excise changes for energy-intensive businesses
On 29 October 2026, EU energy ministers discussed proposed electricity-tax changes intended to support electrification, while work continued towards a possible Council position in December. No new national excise rate was agreed by this debate.
Hong Kong / Laos · Treaty signed
Hong Kong and Laos sign tax treaty with conditional withholding-tax caps
On 29 October 2026, Hong Kong and Laos signed a comprehensive double taxation agreement providing conditional withholding-tax limits and double-tax relief; ratification and implementation remain outstanding.
United Kingdom · Administrative guidance
UK clarifies boundaries of ban on promoting ineffective tax-avoidance arrangements
On 30 October 2026, HM Revenue & Customs published guidance on the prohibition of promoting certain tax-avoidance arrangements, explaining existing Finance Act 2026 powers and the boundaries relevant to advisers and commercial service providers.
Philippines · Administrative guidance
Philippines clarifies conditional withholding-tax invoice fields
On 22 October 2026, the Philippine Bureau of Internal Revenue issued Revenue Memorandum Circular No.112, clarifying conditional creditable withholding-tax information on invoices and the transition for existing invoice stocks and systems.
France · Court decision
France denies loss carry-back after closure of sole French PE
On 23 October 2026, France’s Conseil d’État held that an Italian company could not carry back the loss for the year in which its sole French permanent establishment closed and all French activity ceased. Continuing business abroad did not preserve eligibility.
Italy · Enacted legislation
Italy postpones €2 low-value import contribution to January 2027
On 23 October 2026, Italy published Decree-Law No.193, postponing application of its €2 contribution on qualifying low-value imports until 1 January 2027. The decree took effect on 24 October and remains before Parliament for conversion into law.
Philippines · Administrative guidance
Philippines suspends mandatory online registration-badge display
On 26 October 2026, the Philippine Bureau of Internal Revenue suspended mandatory online display of its Registration Seal Badge until further notice. Existing badge holders may continue displaying it voluntarily, and no penalties apply solely for non-display during the suspension.
Uruguay · Enacted legislation
Uruguay regulates credit-linked tax on nonresident dividends
On 26 October 2026, Uruguay published Decree No.255/026, regulating the credit-linked nonresident income-tax treatment of specified dividends and profits. The rules distinguish ordinary IRAE-derived distributions from additional distributions linked to taxation and tax-credit availability in the beneficiary’s residence jurisdiction.
Puerto Rico · Administrative guidance
Puerto Rico updates 2026 informative-return file layouts
On 27 October 2026, Puerto Rico’s Department of the Treasury published Publication No.26-03, updating SURI text-file specifications for tax-year 2026 informative returns. The guide was revised on 23 October.
Argentina · Administrative guidance
Argentina opens alternative customs route for qualifying processed mineral exports
On 28 October 2026, Argentina published General Resolution 5917/2026, allowing qualifying mineral exports processed outside the mine’s customs jurisdiction to be registered at any authorised customs office. The change took effect that day.
Denmark · Court decision
Denmark upholds Panama Papers evidence in tax assessments
On 28 October 2026, Denmark’s Supreme Court upheld tax assessments involving a Panamanian company and its owners. It confirmed that SKAT could use purchased Panama Papers information and that a possible breach of statutory self-incrimination safeguards did not invalidate the assessments.
Poland · Enacted legislation
Poland signs VAT import and export simplification law
On 28 October 2026, Poland’s President signed the Act of 8 October 2026 amending the VAT Act, relaxing export evidence and import-registration documentation requirements and changing electronic import reporting. Gazette publication and the resulting commencement dates have not yet been verified.
United Kingdom · Proposed legislation
UK proposes higher first-year capital allowance and lower annual write-downs
On 28 October 2026, the UK government proposed raising the main-rate first-year capital allowance from 40% to 50% for qualifying expenditure from 1 January 2027 and reducing annual main-rate writing-down allowances from April 2027. Finance Bill legislation remains required.
United Kingdom · Proposed legislation
UK confirms planned zero-duty package for food, fertilisers and kerosene
On 28 October 2026, the Department for Business and Trade confirmed a planned tariff-suspension package covering 115 listed goods, intended to begin on 26 November. The government says legislation will follow; the published list does not establish that the new rates are already operative.
United Kingdom · Proposed legislation
UK proposes extending marketplace VAT collection to domestic sellers
On 28 October 2026, HM Revenue & Customs published plans to extend online marketplaces’ VAT collection responsibilities to qualifying sales by UK-established businesses. Implementation is intended for October 2027, with important details still requiring legislation.
United Kingdom · Proposed legislation
UK proposes tighter SDLT group-relief withdrawal after winding-up
On 28 October 2026, HM Revenue & Customs published draft legislation tightening Stamp Duty Land Tax group relief where a vendor is wound up before control of the purchasing company changes. The proposed rules target qualifying English and Northern Irish property transactions from 29 October, with protection for specified earlier contracts.
United States · International tax development
US orders robotics and machinery import talks without setting new tariffs
On 28 October 2026, President Donald Trump directed Commerce and the United States Trade Representative to pursue agreements on robotics, industrial machinery and their parts. The proclamation orders negotiations, not a specified new duty, with a progress update within 180 days.
United Kingdom · Proposed legislation
UK proposes 24% rate for qualifying yearly-interest deductions
On 29 October 2026, HM Revenue & Customs published a proposal to raise the savings basic rate to 24% from 6 April 2027. An already-enacted link between that rate and deductions from qualifying yearly interest makes the proposal relevant to group financing payments.
United States · Court decision
US court denies interest on overpayments applied to transition-tax instalments
On 26 October 2026, the US Court of Federal Claims rejected Pitney Bowes’s claim for interest on overpayments credited against its section 965 transition-tax liability. The court treated the full liability as part of its 2017 income tax despite an eight-year payment election.
United States · Administrative guidance
IRS postpones covered Texas business tax deadlines to February 2027
On 27 October 2026, the IRS announced that affected taxpayers in specified Texas counties have until 1 February 2027 to complete covered federal filings and payments. The relief is conditional, not a statewide extension.
United Kingdom · Proposed legislation
UK proposes restricting overseas-services reverse charge to VAT-registered customers
On 28 October 2026, HMRC proposed restricting the VAT reverse charge on overseas services to VAT-registered UK customers from 1 April 2027. Overseas suppliers could instead have to charge VAT to unregistered business customers; legislation remains required.
United States · Administrative guidance
IRS permits specified pension medical benefits for eligible active employees
On 28 October 2026, the IRS released Revenue Ruling 2026-22, confirming that a pension plan’s section 401(h) medical account can fund specified benefits for still-employed participants eligible for in-service distributions at age 59½ without disqualifying the plan.
United Kingdom · Proposed legislation
UK proposes removing R&D claim notifications from April 2027
On 28 October 2026, HMRC published proposals to remove R&D claim notifications for claims made from 1 April 2027 and simplify the additional information form from autumn 2027. Legislation is required; current requirements remain in place.
United States · Enacted legislation
District of Columbia clarifies the 11% rental-vehicle tax scope
On 15 October 2026, the District of Columbia approved Act 26-432, clarifying the scope of its rental-vehicle sales and compensating-use tax rates. The emergency amendment applies from 1 October and links the 11% rate to statutory rental-vehicle and utility-trailer definitions.
India · Enacted legislation
India prescribes Form 173A for government-securities exemption claims
On 19 October 2026, India’s Central Board of Direct Taxes issued Notification 137/2026, prescribing Form 173A for information supporting specified government-securities exemption claims. The new rule concerns reporting, not a general exemption for foreign investors.
United Kingdom · Court decision
UK tribunal explains Unatrade’s input-VAT evidence failure in full reasons
On 19 October 2026, the First-tier Tribunal released its full reasons in Unatrade Ltd v HMRC, explaining why the exporter’s input-VAT appeal failed. The original summary decision was released on 7 January: this is publication of the reasoning, not a new merits outcome.
Belgium · Administrative guidance
Belgium clarifies capital-gains withholding and the 30 November transition
On 20 October 2026, Belgium’s tax administration issued Circular 2026/C/94 on financial-asset capital-gains withholding by Belgian intermediaries and insurers. It clarifies calculation, elections and transitional obligations under the Law of 6 April 2026—not a new October tax or extension.
France · Enacted legislation
France authorises approval of GIR information-exchange agreement
On 20 October 2026, France published Law No. 2026-963 authorising approval of the multilateral competent-authority agreement on exchanging GloBE information. The law concerns the exchange framework, not automatic relief from every local filing obligation.
Belgium · Proposed legislation
Belgian Chamber adopts ViDA bill on VAT platforms and one-stop shops
On 22 October 2026, Belgium’s Chamber adopted Bill 56 1718 on VAT in the Digital Age and submitted it for royal sanction. Its proposed VAT Code amendments cover platforms, cross-border sales and one-stop-shop rules; parliamentary adoption is not confirmation of enactment.
Curaçao · Enacted legislation
Curaçao publishes Pillar Two IIR ordinance applying from 2025
On 22 October 2026, Curaçao issued the Landsverordening minimumbelasting 2024 in its Official Gazette, introducing an income inclusion rule for qualifying multinational groups for financial years beginning on or after 1 January 2025.
United Kingdom · Administrative guidance
UK confirms Trader Support Service transition for Northern Ireland movements
On 22 October 2026, HM Revenue & Customs clarified the transition to the replacement Trader Support Service: new movements from 20 October use the new service, while movements begun earlier can remain in the outgoing service until its closure on 30 November 2026.
Hong Kong · Administrative guidance
Hong Kong opens Pillar Two return filing and electronic assessments
On 26 October 2026, Hong Kong’s Inland Revenue Department launched top-up tax return filing through the Pillar Two Portal. Part 4AA entities of in-scope multinational groups can use the functions for fiscal years beginning on or after 1 January 2025.
Cyprus · Administrative guidance
Cyprus sets 30 November deadline for first-year Pillar Two filings and payments
On 27 October 2026, the Cyprus Tax Department announced 30 November 2026 as the final date for specified first-year Pillar Two submissions and top-up tax payments.
France / India · Proposed legislation
France’s Senate approves bill on the India tax-treaty protocol
On 27 October 2026, France’s Senate adopted the bill authorising approval of the February 2026 protocol to the France–India tax treaty. The bill was transmitted to the National Assembly the same day; this is not treaty entry into force.
Netherlands · Proposed legislation
Netherlands Senate approves targeted excise return and payment changes
On 27 October 2026, the Dutch Senate approved the Fiscale verzamelwet 2027, including targeted changes to excise return and payment deadlines. The bill extends two cross-border cases but shortens the period for specified movement irregularities; promulgation is not yet established.
Netherlands · Proposed legislation
Netherlands Senate approves MAP interest-relief correction
On 27 October 2026, the Dutch Senate approved the Fiscale verzamelwet 2027, including a correction expressly covering interest reduction in mutual agreement procedures under the Wet fiscale arbitrage. Parliamentary approval is not confirmation of promulgation.
Poland · Proposed legislation
Poland’s Senate restores a 22% corporate tax proposal for large taxpayers
On 27 October 2026, Poland’s Senate adopted amendments restoring a proposed 22% corporate income tax rate for specified large taxpayers and group entities. They also adjust simplified monthly advances; further legislative steps are required before either change can operate.
Thailand · Enacted legislation
Thailand temporarily cuts B20 and E20 fuel excise through 27 January
On 27 October 2026, Thailand published Ministerial Regulation No. 47, BE 2569, setting temporary excise rates for E20 gasohol and B20 diesel from 28 October 2026 through 27 January 2027. The regulation also specifies the rates applying from 28 January 2027.
United Kingdom · Proposed legislation
UK proposes temporary 6% banking surcharge from January 2027
On 28 October 2026, the UK government proposed doubling the Corporation Tax surcharge on banking companies from 3% to 6% for 15 months, from 1 January 2027 to 31 March 2028. Legislation is still required.
United Kingdom · Proposed legislation
UK publishes roadmap for planned April 2029 VAT e-invoicing
On 28 October 2026, HMRC and the Department for Business and Trade published an implementation roadmap for planned mandatory VAT e-invoicing from 1 April 2029. It develops earlier policy announcements; detailed rules and the necessary legislation remain unfinished.
United Kingdom · Proposed legislation
UK plans VAT and PAYE Direct Debit safeguard from April 2029
On 28 October 2026, HMRC published its response on VAT and PAYE payment reform, announcing a planned Direct Debit safeguard from April 2029. Businesses would retain other payment methods before the due date, with exemptions and implementation details still to be settled.
Luxembourg · Administrative guidance
Luxembourg publishes CARF XML reporting manual and schema
On 14 October 2026, Luxembourg’s Administration des contributions directes published its user manual and XML schema for cryptoasset reporting, providing the technical format while further operational guides remain forthcoming.
United States · Enacted legislation
Louisiana adopts digital-tools sales-tax exemption rule
On 20 October 2026, Louisiana’s Department of Revenue adopted LAC 61:I.4405, clarifying which software and other digital tools qualify for the sales-and-use-tax exemptions in R.S. 47:305.12. The rule applies from promulgation that day.
United States / South Carolina · Court decision
South Carolina court upholds Mastercard’s transaction-based income sourcing
On 21 October 2026, South Carolina’s Court of Appeals upheld the sourcing of Mastercard fee receipts to transactions in the state. The judgment concerns the company’s 2007–2016 assessment, not a new statutory sourcing rule.
New Zealand · Consultation
New Zealand consults on carrying forward ownership-breach-year losses
On 16 October 2026, New Zealand’s Inland Revenue opened consultation on draft guidance proposing that an ownership-continuity breach need not prevent carrying forward losses arising in that same income year.
Singapore · Administrative guidance
Singapore sets December withholding-tax cut-offs and corporate-objection relief
On 22 October 2026, the Inland Revenue Authority of Singapore listed updated guidance for its December myTax Portal transition, setting withholding-tax cut-offs and targeted corporate-tax objection relief.
Singapore · Administrative guidance
Singapore illustrates GST zero-rating for overseas professional-service clients
On 21 October 2026, the Inland Revenue Authority of Singapore updated its professional-services GST guidance. Its legal-advisory example illustrates zero-rating for qualifying overseas business customers, including where their representative receives advice in Singapore.
Austria / Switzerland · International tax development
Austria completes parliamentary approval of Switzerland tax-treaty protocol
On 22 October 2026, Austria’s Federal Council approved the Austria–Switzerland tax-treaty protocol, following National Council approval on 14 October. Parliamentary approval does not establish entry into force or permit immediate use of the revised reliefs.
Ireland · Proposed legislation
Ireland details e-invoicing cohorts and Peppol reporting plans
On 21 October 2026, Irish Revenue published detailed e-invoicing implementation guidance, explaining proposed taxpayer cohorts and Peppol reporting. The timetable announced in 2025 is unchanged; the legislation and regulations remain proposals.
Singapore · Administrative guidance
Singapore clarifies GST cost test for business gifts
On 21 October 2026, Singapore's Inland Revenue Authority updated its Gifts and Samples guidance to clarify that packaging, delivery and similar associated costs may be excluded when applying the S$200 business-gift threshold.
Malaysia · Enacted legislation
Malaysia extends foreign-dividend exemption through 2030
On 22 October 2026, Malaysia's Attorney General's Chambers published P.U. (A) 367/2026, providing a foreign-dividend income-tax exemption for qualifying Malaysian residents from 1 January 2027 to 31 December 2030.
Malta · Proposed legislation
Malta Budget 2027 proposes SME corporate-tax and VAT reforms
On 26 October 2026, Malta's Government presented Budget 2027, proposing a 25% company-tax rate for qualifying businesses with turnover up to €1 million where profits are retained or reinvested, alongside construction-sector VAT and enforcement reforms.
United States · Administrative guidance
IRS drafts revised Form 8993 instructions for FDDEI and NCTI
On 26 October 2026, the US Internal Revenue Service posted draft Form 8993 instructions reflecting the renamed FDDEI and NCTI regimes and revised section 250 calculations for tax years beginning after 2025.
Kenya · Administrative guidance
Kenya sets 9% fringe-benefit and deemed-interest rates for the fourth quarter
On 22 October 2026, the Kenya Revenue Authority set 9% market and deemed-interest rates for October, November and December 2026, replacing the 8% rates used in the preceding quarter.
Italy · Administrative guidance
Italy rejects restated comparatives for the Pillar Two revenue test
On 23 October 2026, Italy’s Revenue Agency published Response No. 188/2026, rejecting the use of lower, restated 2023 comparative revenue to take a multinational group outside the global minimum tax rules for 2024.
European Union · Administrative guidance
EU deploys NCTS Phase 6 for combined transit and safety filings
On 26 October 2026, the European Commission announced the operational rollout of NCTS Phase 6 across the EU and Common Transit Convention network, allowing participating customs systems to combine transit declarations with complete entry safety data.
Australia · Administrative guidance
Australia explains interim Part IVA approach after Hilton hotel decision
On 21 October 2026, the Australian Taxation Office published an interim decision impact statement explaining its Part IVA approach after the Hilton hotel-sale judgment.
Singapore · Administrative guidance
Singapore clarifies GST on condominium management fees and repair recoveries
On 26 October 2026, Singapore’s Inland Revenue Authority added two FAQs clarifying when condominium management-corporation fees and repair-cost recoveries are subject to GST.
Australia · Proposed legislation
Australia proposes 30% minimum tax on discretionary trusts
On 14 October 2026, Australia's Treasurer introduced two bills proposing a 30% minimum tax on discretionary-trust income, with restructuring relief and further capital-gains, negative-gearing and payday-super measures. The bills remain before Parliament and are not enacted.
France · Proposed legislation
France backs wider tax deferral for employee share takeovers
On 16 October 2026, France’s National Assembly adopted amendments to the draft 2027 Finance Bill that would widen the tax-deferral route for employees contributing free shares to a collective takeover company.
France · Proposed legislation
France proposes tax relief for time-savings transfers into employee share plans
On 16 October 2026, France’s National Assembly adopted amendment I-1599 to the draft 2027 Finance Bill, proposing income-tax and social-contribution relief for time-savings rights transferred into employee share plans.
South Africa · Administrative guidance
South Africa revises Port Health checks after removing Christmas articles
On 22 October 2026, the South African Revenue Service stated that tariff heading 9505.10 no longer requires detention for Port Health purposes, narrowing the seven-line inspection control announced on 20 October.
South Africa · Administrative guidance
South Africa excludes pyrophyllite from mineral export controls
On 22 October 2026, the South African Revenue Service updated its Prohibited and Restricted Imports and Exports list to clarify that pyrophyllite is excluded from ITAC export-control measures otherwise linked to tariff subheading 2530.90.
South Africa · Administrative guidance
South Africa updates mutual agreement procedure guidance
On 23 October 2026, the South African Revenue Service published Issue 4 of its guide to mutual agreement procedures for treaty-based international tax disputes.
United Kingdom · Proposed legislation
UK announces import tariff-suspension extensions
On 28 October 2026, the Department for Business and Trade updated its guidance to confirm that 269 UK duty suspensions would be extended to 31 December 2028 and 23 would expire after 31 December 2026.
France · Proposed legislation
France proposes BSPCE relief when shares fall after exercise
On 16 October 2026, France’s National Assembly adopted amendment I-1445 to the 2027 Finance Bill, proposing relief where shares acquired through creator-company warrants are sold below their value at exercise.
United Kingdom · Administrative guidance
UK clarifies legal privilege in tax-avoidance investigations
On 23 October 2026, HM Revenue & Customs published guidance explaining how legal professional privilege applies across UK tax-avoidance investigations, disclosure duties and penalties for enablers.
Germany · Enacted legislation
Germany keeps pre-2027 tobacco-duty rates pending correction
On 23 October 2026, Germany’s Federal Ministry of Finance said customs authorities would continue applying the tobacco-duty rates intended to remain in force through 31 December 2026 while the government corrects the amendment’s commencement error.
Germany · Administrative guidance
Germany restores FATCA nil-report processing and flags protocol changes
On 12 October 2026, Germany's Federal Central Tax Office issued FATCA Newsletter 08/2026, restoring portal processing for voluntary nil reports and warning reporting financial institutions about protocol-delivery faults and an expected schema change.
Estonia / United Kingdom · Proposed legislation
Estonia sends replacement UK tax treaty to Parliament
On 27 October 2026, Estonia’s Riigikogu completed the first reading of Bill 1063 SE to ratify the replacement Estonia–United Kingdom tax convention and protocol. That parliamentary stage does not itself bring the signed convention into force or activate its tax-specific application dates.
Kazakhstan · Administrative guidance
Kazakhstan blocks Farfetch over tax-compliance notice
On 19 October 2026, Kazakhstan’s State Revenue Committee announced that access to Farfetch had been restricted after the UK-registered platform operator failed to comply with a cameral tax-control notice.
South Africa · Proposed legislation
South Africa proposes narrower PAYE rule for nonresident employers
On 21 October 2026, South Africa’s Minister of Finance introduced the Tax Administration Laws Amendment Bill 2026, proposing to narrow when a nonresident employer must withhold employees’ tax.
Namibia · Proposed legislation
Namibia budget review advances VAT and export-levy reforms
On 22 October 2026, Namibia's Minister of Finance presented the FY2026/27 Mid-Year Budget Review, reaffirming several business-tax reforms and confirming that the country's final tax-amnesty programme closes on 31 October 2026.
Netherlands · Administrative guidance
Netherlands updates taxable incorporation backdating procedure
On 22 October 2026, the Netherlands published Policy Decision 2026-18520, updating the procedure for obtaining limited retroactive effect when an enterprise is contributed to a BV or NV with tax settlement.
Ukraine · Enacted legislation
Ukraine publishes parcel VAT laws with a conditional operating date
On 22 October 2026, Holos Ukrainy published Ukraine’s Laws Nos 5025-IX and 5026-IX coordinating VAT and customs rules for low-value goods sold remotely into Ukraine. Their general commencement rule points to 23 October, but the main operating provisions retain a conditional start date.
United States · Enacted legislation
US starts wind-turbine Section 232 negotiations without new tariff
On 22 October 2026, the US President issued a proclamation directing trade negotiations after concurring with a Section 232 finding on wind-turbine imports, but the proclamation imposed no new tariff or import restriction.
United States · Enacted legislation
US revises Canadian goods subject to 50% Section 338 duty
On 29 October 2026, US Customs and Border Protection issued guidance implementing the revised 50% Section 338 duty scope for certain Canadian goods, following the President’s proclamation of 23 October.
United States · Proposed legislation
USTR proposes extending China maritime Section 301 suspension
On 23 October 2026, the Office of the United States Trade Representative placed a notice on public inspection proposing to extend for two months the suspension of specified Section 301 maritime-service fees and cargo-equipment duties arising from its China maritime and shipbuilding investigation.
United States · Administrative guidance
IRS rejects stale acquisition-price method for cost-sharing platform valuation
On 23 October 2026, the US Internal Revenue Service released nonprecedential Chief Counsel Advice 202643014, concluding that a five-year-old call-option formula did not provide a reliable acquisition price for valuing a platform contribution to a cost-sharing arrangement.
Bermuda · Administrative guidance
Bermuda clarifies corporate-tax treatment of departing entities and permit companies
On 8 October 2026, Bermuda’s Corporate Income Tax Agency issued version 1.0 of its General Guidance Notes, updating earlier FAQs and adding directions on company departures, elections and insurance transition adjustments under the Corporate Income Tax Act 2023.
Cyprus · Administrative guidance
Cyprus adds financing table and revises transfer-pricing safe harbours
On 12 October 2026, Cyprus's Tax Department issued a guide and template for a new Financial Transactions Table and published Circular 5/2026 revising simplified returns for specified related-party financing.
Germany · Proposed legislation
Germany proposes tax-haven defence list update
On 12 October 2026, Germany's Federal Ministry of Finance and Federal Ministry for Economic Affairs and Energy published a draft fourth amendment to the Tax Haven Defence Ordinance, proposing to add the Turks and Caicos Islands and recognise four 2026 removals.
Netherlands · Proposed legislation
Netherlands sets FASTER withholding-tax implementation choices
On 16 October 2026, the Dutch State Secretary for Tax Affairs sent Parliament the Netherlands' implementation choices for the EU FASTER directive, proposing relief at source for listed-share dividends alongside the existing refund route.
Argentina · Administrative guidance
Argentina launches web filing for corporate income-tax returns
On 19 October 2026, Argentina’s Revenue and Customs Control Agency made its new “Ganancias Personas Jurídicas” web service available for annual corporate income-tax returns. Use is optional until 28 February 2027 and mandatory from 1 March 2027 for relevant accounting periods ending from June 2026.
United States — Minnesota · Administrative guidance
Minnesota clarifies sales-tax treatment of VoIP and ISP equipment
On 19 October 2026, the Minnesota Department of Revenue published Revenue Notice 26-04, clarifying when VoIP and internet-service providers face sales tax or qualify for the telecommunications-equipment exemption.
Slovakia · Administrative guidance
Slovakia clarifies 2027 tax depreciation for buildings
On 19 October 2026, Slovakia's Financial Directorate published Information 13/DZPaU/2026/I explaining how Law 243/2026 changes tax depreciation and the boundary between technical improvement and repairs from 1 January 2027.
Bulgaria / Poland · International tax development
Bulgaria publishes VAT cooperation agreement with Poland
On 20 October 2026, Bulgaria published an agreement between its National Revenue Agency and Poland's National Revenue Administration for faster and recurring VAT-information exchanges concerning cross-border transactions and company ownership.
Indonesia · Administrative guidance
Indonesia explains time-limited administrative-penalty relief
On 20 October 2026, Indonesia's Directorate General of Taxes explained the implementation of KEP-239/PJ/2026, a time-limited programme reducing or eliminating specified administrative tax penalties under PMK 71/2026.
Indonesia · Enacted legislation
Indonesia funds VAT on holiday economy-class flights
On 20 October 2026, Indonesia promulgated Minister of Finance Regulation No. 77 of 2026, providing government-borne VAT for qualifying domestic economy-class flights over the Christmas and New Year period.
New Zealand and India · International tax development
New Zealand–India FTA tariff preferences take effect
On 20 October 2026, the New Zealand–India Free Trade Agreement entered into force, opening immediate tariff preferences in both directions and starting a staged Indian tariff-reduction schedule.
Poland · Proposed legislation
Poland proposes longer KSeF penalty pause and energy VAT reverse charge
On 20 October 2026, Poland's Council of Ministers submitted Sejm print 3245, proposing to defer KSeF monetary penalties until 2028 and extend the VAT reverse charge for specified energy-market transactions to 30 June 2030.
Poland · Enacted legislation
Poland enacts simpler transfer-pricing reporting
On 21 October 2026, Poland published the Act of 18 September 2026 amending the Personal Income Tax and Corporate Income Tax Acts, completing enactment of transfer-pricing reporting simplifications in Dziennik Ustaw item 1371.
European Union / Belgium / Ireland / Italy · International tax development
EU adviser backs temporary energy windfall-profit levy
On 22 October 2026, Advocate General Athanasios Rantos delivered three Opinions supporting the EU temporary solidarity contribution on surplus profits in the fossil-fuel sector and addressing the limits on national variants.
Slovakia · Administrative guidance
Slovakia expands related-party reporting in corporate tax return
On 22 October 2026, Slovakia's Financial Directorate published Information 14/DZPaU/2026/I, introducing new corporate income-tax return forms for filings whose deadline falls after 31 December 2026 and expanding related-party transaction disclosures.
Czech Republic · Court decision
Czech court upholds transfer-pricing adjustment for contract manufacturer
On 23 October 2026, the Czech Supreme Administrative Court published a final judgment upholding a transfer-pricing adjustment for a Czech contract manufacturer whose material-related functions and risks were not reflected in its remuneration.
European Union · Proposed legislation
EU Council position would defer tax on EU Inc stock options
On 23 October 2026, the Council of the European Union adopted its negotiating position on the proposed EU Inc regime, including a common employee stock-option scheme that would defer taxation until disposal.
France · Administrative guidance
France finalises international VAT-agent guidance
On 14 October 2026, France’s tax administration published final guidance on when a non-established, non-identified taxable person may use an international VAT agent under article 289 A bis of the General Tax Code.
Switzerland · Proposed legislation
Switzerland sets VAT-rate proposal for November vote
On 14 October 2026, the Swiss Federal Chancellery published the official booklet for the 29 November referendum on raising the standard VAT rate to 8.5% and the hotel rate to 4.0% to finance part of the 13th AHV pension payment.
Czech Republic / Kenya · International tax development
Czech chamber consents to Kenya tax treaty ratification
On 15 October 2026, the Czech Chamber of Deputies consented to ratification of the Czech–Kenya income tax agreement. The vote completes the recorded Czech parliamentary-consent stages, but does not itself bring the treaty into force.
United States — District of Columbia · Enacted legislation
District of Columbia law fixes OBBBA decoupling for research, interest and depreciation
On 16 October 2026, the District of Columbia published Law 26-189, confirming local treatment of domestic research costs, business-interest limits and federal accelerated depreciation.
Ghana · Administrative guidance
Ghana sets out real-time VAT collection for foreign digital services
On 16 October 2026, the Ghana Revenue Authority updated its official guidance for the Real-Time VAT Collection system, under which Ghanaian payment institutions identify and collect VAT when customers pay foreign suppliers for qualifying digital services. The update explains the payment indicators and institutions within the system but does not create a new statutory tax charge.
Hong Kong SAR · Proposed legislation
Hong Kong proposes wider deductions for IP acquisitions and licence fees
On 16 October 2026, the Hong Kong Government gazetted a bill to widen profits-tax deductions for intellectual-property acquisitions and upfront licence fees, including qualifying intra-group transactions. The proposal remains subject to Legislative Council approval.
Hong Kong · Enacted legislation
Hong Kong gazettes six tax-treaty Orders
On 16 October 2026, Hong Kong gazetted six Orders implementing comprehensive double-taxation agreements with Barbados, Jordan, the Kyrgyz Republic, Maldives, Norway and Rwanda. The instruments do not yet make treaty relief available: each agreement must first complete its entry-into-force procedures.
Taiwan · Administrative guidance
Taiwan clarifies reporting of offshore investment income
On 16 October 2026, Taiwan’s National Taxation Bureau of the Northern Area issued guidance requiring resident profit-seeking enterprises to include income from offshore financial products in their corporate income-tax returns.
Chile · Enacted legislation
Chile implements corporate tax and investment package
On 19 October 2026, Chile’s Internal Revenue Service issued Resolution 141 to implement the optional substitute tax created by Law 21,850, a business-tax package published on 17 October that cuts the corporate rate, restores full integration and creates new investment incentives.
Netherlands · Enacted legislation
Netherlands enacts ViDA single VAT registration rules
On 19 October 2026, the Netherlands published Staatsblad 2026, 327, enacting single-VAT-registration elements of the EU’s VAT in the Digital Age package through amendments to the VAT Act 1968.
United Arab Emirates · Enacted legislation
UAE eases e-invoicing rules for tax groups, records and reporting
On 19 October 2026, the UAE Ministry of Finance announced Ministerial Decision No. 197 of 2026, amending the Electronic Invoicing System rules for tax-group transactions, invoice timing, data retention and system failures. The amendments took effect on 1 October 2026.
United States · Administrative guidance
US accepts deductions for ANDA patent-defence costs
On 19 October 2026, the US Internal Revenue Service published Actions on Decision 2026-3 and 2026-4, accepting that generic-drug manufacturers may deduct specified patent-litigation defence costs rather than capitalise them.
European Union · Court decision
EU court limits import VAT on third-country assets repaired and re-exported
On 21 October 2026, the EU General Court ruled that unauthorised entry of a third-country asset does not trigger import VAT where objective evidence shows that the asset was not intended for EU use and was re-exported without actual EU use.
South Africa · Proposed legislation
South Africa tables 2026 tax bills with CFC, SEZ and VAT changes
On 21 October 2026, South Africa’s Minister of Finance introduced three tax bills alongside the Medium-Term Budget Policy Statement, proposing changes to controlled-foreign-company currency rules, domestic transactions involving special economic zones and VAT obligations for digital platforms.
Switzerland · Enacted legislation
Switzerland delays Pillar Two deferred-tax guidance for 2024
On 21 October 2026, the Swiss Federal Council adopted an amendment to the Minimum Taxation Ordinance that postpones the domestic application of the OECD’s January 2025 Article 9.1 guidance for financial years beginning before 1 January 2025.
United Arab Emirates · Administrative guidance
UAE sets CARF readiness timetable for crypto-asset service providers
On 21 October 2026, the UAE Ministry of Finance updated its Crypto-Asset Reporting Framework page and published readiness guidance for crypto-asset service providers ahead of the planned 2027 reporting regime. The circular sets preparation, due-diligence and first-reporting milestones but does not enact the forthcoming domestic decisions.
United Kingdom · Administrative guidance
UK confirms benefits-payrolling exception for globally mobile employees
On 21 October 2026, HM Revenue & Customs published its October Employer Bulletin confirming that employers may except some globally mobile employees from mandatory real-time payrolling of benefits in kind from 6 April 2027. The exception is optional and is intended for cases where real-time calculation and reporting would be genuinely difficult.
United States · Administrative guidance
US gives postal importers until January for formal-entry rules
On 21 October 2026, US Customs and Border Protection filed two documents for public inspection, extending a postal formal-entry compliance date to 20 January 2027 and temporarily allowing Entry Type 13 filings without complete electronic partner-agency data.
Argentina / France · International tax development
Argentina–France tax treaty protocol enters into force
On 22 October 2026, the Argentina–France protocol amending their income and capital tax treaty entered into force, following France’s 22 September notification that it had completed its internal procedures.
Austria / Qatar · International tax development
Austria completes parliamentary approval of Qatar tax treaty protocol
On 22 October 2026, Austria’s Federal Council decided not to object to the protocol amending the country’s tax treaty with Qatar and granted the required constitutional approval, completing the recorded Austrian parliamentary stages without bringing the protocol into force.
Hong Kong · Proposed legislation
Hong Kong advances wider intra-group stamp-duty relief
On 14 October 2026, Hong Kong’s Secretary for Financial Services and the Treasury moved the second reading of legislation that would widen stamp-duty relief for intra-group transfers of Hong Kong property and shares. The Bill remains a proposal and has not been enacted.
Mexico · Proposed legislation
Mexico Senate amends and returns 2027 deduction and loss proposal
On 28 October 2026, Mexico’s Chamber of Deputies published the Senate-amended Income Tax Law minute returned on 27 October, with targeted vehicle-manufacturing and fuel-business exclusions from proposed deduction and loss controls. The reform remains a proposal.
Australia · Administrative guidance
Australia defers December public CbC reports to 29 January
On 15 October 2026, the Australian Taxation Office published a deferral moving public country-by-country reports due on 31 December 2026 to 29 January 2027.
Cyprus · Enacted legislation
Cyprus extends zero VAT on essentials and cuts household solar rate
On 16 October 2026, Cyprus published K.D.P. 362/2026 and K.D.P. 363/2026, extending zero VAT to specified essentials for 2027 and applying the 9% rate to qualifying residential photovoltaic systems.
Kenya · Administrative guidance
Kenya moves customs cargo monitoring to privately supplied e-seals
On 16 October 2026, the Kenya Revenue Authority announced that the multi-vendor, user-owned electronic-seal framework for the Regional Electronic Cargo Tracking System will take effect on 26 October 2026.
Singapore · Administrative guidance
Singapore clarifies GST treatment of compensation payments
On 16 October 2026, Singapore’s Inland Revenue Authority updated its GST guidance on compensation, reframing the distinction between compensatory payments and consideration for a supply and adding practical examples.
United States · Enacted legislation
US orders Russia-related duties but waives them for now
On 16 October 2026, the US President issued an executive order implementing the Lindsey O. Graham Sanctioning Russia and Iran Act of 2026, while waiving the Act's new Russia-related duties until further action.
Barbados · Administrative guidance
Barbados sets tax rules for approved rental-car companies
On 19 October 2026, the Barbados Revenue Authority announced Policy Note OGC 004/2026, setting VAT, tourism-levy and vehicle-import relief rules for approved rental-car companies from 1 October 2026.
United States · Administrative guidance
IRS accepts Siemens result on section 245A extraordinary-disposition rules
On 19 October 2026, the US Internal Revenue Service published Action on Decision 2026-2, accepting the result of the Tax Court's Siemens decision that the extraordinary-disposition rules in Temporary Treasury Regulation 1.245A-5T exceeded Treasury's rulemaking authority.
Germany · Administrative guidance
Germany changes gain calculations for part-paid partnership asset transfers
On 20 October 2026, Germany’s Federal Ministry of Finance issued guidance adopting the modified separation approach for qualifying part-paid transfers of individual business assets. The letter changes administrative instructions, rather than amending the Income Tax Act.
Ireland · Proposed legislation
Ireland Finance Bill advances R&D, interest and VAT reforms
On 20 October 2026, Ireland introduced Finance (No. 2) Bill 2026, moving Budget 2027’s business-tax package into proposed legislation and supplying detailed rules for R&D credits, interest relief, preliminary tax and digital VAT reporting.
European Union · Administrative guidance
EU maps CBAM verifier accreditation capacity
On 21 October 2026, the European Commission published a country-by-country snapshot of national bodies offering accreditation to verifiers under the definitive Carbon Border Adjustment Mechanism.
United Kingdom · Court decision
UK Supreme Court denies deduction for regulatory redress
On 21 October 2026, the UK Supreme Court allowed HMRC's appeal in ScottishPower and held that approximately £28 million of regulatory redress payments were not deductible for corporation tax.
Bolivia · Administrative guidance
Bolivia approves longer customs tax-query admission periods
On 8 October 2026, Bolivia’s Aduana Nacional approved RD 01-080-26, revising its customs tax-query procedure. The approved regulation lengthens administrative admission periods; its publication-dependent commencement date has not been established.
Bolivia · Administrative guidance
Bolivia consolidates customs-warehouse receipt controls
On 8 October 2026, Bolivia’s Aduana Nacional approved a consolidated customs-warehousing procedure under RD 01-076-26, applicable from 10 October. Its receipt controls matter for importers handling split consignments: grouping records does not renew the storage period.
Malaysia · Consultation
Malaysia consults on speed-limiter capital-allowance guidance
On 8 October 2026, Malaysia’s Inland Revenue Board opened consultation on revised accelerated capital-allowance guidance, including a new section on speed-limitation devices. Comments are invited until 21 October; the draft is not a final ruling or a new tax incentive.
Argentina · Enacted legislation
Argentina changes tax-review discrepancy tests and formal penalties
On 9 October 2026, Argentina published Law 27,826, revising the significant-discrepancy test for shorter tax reviews and introducing permanent 25% and conditional transitional 50% formal-penalty reductions. The provisions took effect on publication.
Malaysia · Proposed legislation
Malaysia proposes RM5 million relocation deduction for locally owned AHTV vendors
On 9 October 2026, Malaysia’s Prime Minister and Minister of Finance, Anwar Ibrahim, proposed a deduction capped at RM5 million for qualifying relocation expenditure by wholly Malaysian-owned automotive vendors moving to the Automotive Hi-Tech Valley in Tanjong Malim.
Malaysia · Proposed legislation
Malaysia proposes extending angel-investor relief to 2030
On 9 October 2026, Malaysia’s Ministry of Finance proposed extending angel-investor income-tax relief to investments made through 2030. The Budget 2027 measure targets individual funding of early-stage technology businesses, not a corporate-investor exemption.
Malaysia · Proposed legislation
Malaysia proposes RM10,000 visitor allowance for Langkawi and Labuan
On 9 October 2026, Malaysia’s Prime Minister and Minister of Finance, Anwar Ibrahim, proposed a RM10,000 duty-free purchase limit for visitors and tourists to Langkawi and Labuan, subject to a minimum stay of 48 hours.
Malaysia · Proposed legislation
Malaysia proposes lower service tax and fee-based relief for elderly care
On 9 October 2026, Malaysia’s Prime Minister and Minister of Finance, Anwar Ibrahim, proposed reducing service tax on elderly care from 8% to 6%, with relief linked to annual care fees.
Malaysia · Proposed legislation
Malaysia proposes extending equity-crowdfunding investor relief to 2030
On 9 October 2026, Malaysia’s Ministry of Finance proposed extending income-tax relief for individual equity-crowdfunding investors to investments made through 2030. The Budget 2027 proposal supports business fundraising; it does not grant the exemption to corporate investors.
Malaysia · Proposed legislation
Malaysia proposes wider Federal Territories entertainment duty relief
On 9 October 2026, Malaysia’s Prime Minister and Minister of Finance, Anwar Ibrahim, proposed full entertainment duty relief for local films and theatre in the Federal Territories from 2027, alongside relief for events at Stadium Merdeka and Stadium Negara.
Malaysia · Proposed legislation
Malaysia proposes wider import-duty relief for Langkawi-origin goods
On 9 October 2026, Malaysia’s Prime Minister and Minister of Finance, Anwar Ibrahim, proposed extending import-duty relief for products made in Langkawi as part of Budget 2027.
Bolivia · Administrative guidance
Bolivia moves fuel-import authorisations into its single window
On 10 October 2026, Bolivia’s Aduana Nacional and controlled-substances authority enabled two fuel-import authorisation procedures through the VUCE single window, according to Customs’ 16 October announcement. The change concerns digital processing, not a newly announced tax exemption.
Switzerland · Proposed legislation
Swiss committee backs director liability for unpaid payroll withholding
On 13 October 2026, the Swiss Council of States Economic Affairs and Taxation Committee recommended adopting Motion 24.3499, seeking joint liability for company directors where an employer fails to remit salary withholding tax. This is a proposal, not an enacted payroll liability.
Uruguay · Enacted legislation
Uruguay clarifies foreign-custody and ownership-chain withholding responsibilities
On 13 October 2026, Uruguay published Decree 237/026, clarifying who handles individual-income-tax withholding where foreign investments involve overseas custodians or ownership chains. The changes matter to financial intermediaries and investment structures; they are not a new general corporate withholding rate.
United States · International tax development
US Streamlined Sales Tax Board approves remote-seller disclosure programme
On 14 October 2026, the Streamlined Sales Tax Governing Board approved a remote-seller voluntary-disclosure framework for participating US states. The initial programme runs during 2027 and replaces the Agreement’s registration amnesty with conditional, limited-lookback relief rather than a blanket cancellation of past tax.
Australia · Consultation
Australia consults on crypto-asset reporting and CRS changes
On 15 October 2026, Australia’s Treasury released draft legislation for international crypto-asset reporting, a domestic transaction-reporting regime and Common Reporting Standard changes. Consultation closes on 28 October; the proposed obligations are not yet law.
Barbados · Administrative guidance
Barbados explains when GIR exchange avoids local filing
On 15 October 2026, the Barbados Revenue Authority published guidance on how activated GloBE Information Return exchange relationships affect local filing. Guidance Note OGC 17/2026 is dated 7 October; it does not make signing the exchange agreement sufficient for relief.
Poland · International tax development
Poland’s exit-tax base challenged in Advocate-General opinion
On 15 October 2026, Advocate General Kokott proposed limits on Poland’s taxation of employees’ unrealised share gains when they move abroad, while accepting five-year instalments in principle.
Germany · Proposed legislation
EU proposes extending Germany’s emission-allowance VAT reverse charge
On 16 October 2026, the European Commission proposed extending Germany’s authorisation to apply VAT reverse charging to national emission-allowance transfers until 30 June 2030. Council document 14648/26 circulated the proposal on 19 October; the extension is not enacted.
Germany · Administrative guidance
Germany clarifies own-share trading movements in the tax contribution account
On 16 October 2026, Germany’s Federal Ministry of Finance added guidance on short-term trading in a company’s own shares. New paragraph 19a applies the existing tax-contribution-account rules only to the net change in own-share holdings at the relevant balance-sheet dates.
South Africa · Enacted legislation
South Africa replaces petroleum excise account forms
On 16 October 2026, the South African Revenue Service published Notice R.8022 replacing petroleum excise account forms DA 159 and DA 160 and their annexures. The substitution took effect that day and concerns special storage and licensed warehouse accounts.
United Kingdom · Administrative guidance
UK publishes CBAM default emissions values and limits on switching to actual data
On 16 October 2026, HMRC published default emissions values for UK Carbon Border Adjustment Mechanism goods. For the forthcoming regime, importers may use these quantities instead of verified actual emissions, but the accompanying force-of-law notice remains an uncommenced draft.
United Kingdom · Administrative guidance
UK publishes illustrative CBAM rates, not final 2027 charges
On 16 October 2026, HM Revenue & Customs published illustrative UK Carbon Border Adjustment Mechanism rates and a worked example. The figures explain the calculation method; they are neither final 2027 rates nor forecasts.
Jersey · Proposed legislation
Jersey clarifies proposed investment-asset tax warehouses
On 19 October 2026, Jersey’s Minister for Treasury and Resources published an answer clarifying proposed investment-asset tax warehouses. The planned relief concerns suspension of duties, including import GST, rather than removal of regulatory controls.
International · International tax development
OECD publishes GIR XML version 2 with a June 2028 exchange transition
On 20 October 2026, the OECD made available its revised GloBE Information Return XML schema and user guide. Version 2.0 has a June 2028 exchange transition, not an immediate worldwide domestic filing mandate.
United States · Administrative guidance
US completes partial withdrawal of proposed section 355 spin-off rules
On 21 October 2026, the US Treasury Department and Internal Revenue Service published a partial withdrawal of selected proposed section 355 spin-off rules. The withdrawal is narrow and does not repeal the existing statutory requirements.
Ireland · Proposed legislation
Ireland proposes a five-year Knowledge Development Box extension and opt-out
On 6 October 2026, Ireland’s Minister for Finance proposed extending the Knowledge Development Box for five years and introducing a limited option for existing claimant companies to leave the regime for all qualifying assets. These are Budget announcements, not evidence of enacted changes.
Ireland · Proposed legislation
Ireland proposes a monthly option for employee-benefit reporting
On 6 October 2026, Ireland’s Minister for Finance announced a proposal to let employers choose monthly Enhanced Reporting Requirements returns from January 2027. Employers could retain real-time reporting instead; the speech envisages legislation in the Finance Bill.
Poland · Proposed legislation
Poland proposes shorter tax checks and longer appeal deadlines
On 6 October 2026, Poland’s government published project UD483, proposing a three-month limit for tax verification activities and a longer period for appealing tax decisions.
Luxembourg · Proposed legislation
Luxembourg proposes lower corporate tax rates and wider income bands
On 7 October 2026, Luxembourg’s Government deposited Budget Bill 8800, proposing lower corporate income tax rates and higher income-band thresholds. Its incomplete application-year clause prevents a reliable start year being established from the deposited text.
Luxembourg · Proposed legislation
Luxembourg proposes higher digital and green investment credits
On 7 October 2026, Luxembourg’s Government deposited Budget Bill 8800, proposing higher credits for qualifying digital transformation and ecological or energy transition expenditure. The deposited Bill leaves the relevant application year incomplete.
Luxembourg · Proposed legislation
Luxembourg proposes ending the 17-year income-tax loss limit
On 7 October 2026, Luxembourg’s Government deposited Budget Bill 8800, proposing to remove the 17-year income-tax loss carry-forward limit. The deposited application-year clause is incomplete, so the proposal does not establish a reliable start year.
Germany · Court decision
Germany: court allows business-related insolvency fees to qualify for deduction
On 8 October 2026, Germany’s Federal Fiscal Court published its explanation of judgment III R 35/23: business-related insolvency-administrator fees may be deductible, and an unpaid claim may support a provision. The case concerns an individual debtor; the final amount remains unresolved.
Singapore · International tax development
Singapore adds Antigua and Barbuda to its CbCR exchange list
On 8 October 2026, Singapore’s Inland Revenue Authority updated its country-by-country reporting exchange list, adding Antigua and Barbuda for financial years beginning in 2025.
Malaysia · Proposed legislation
Malaysia proposes stamp-duty exemption for opening bank accounts
On 9 October 2026, Malaysia’s Prime Minister and Minister of Finance, Anwar Ibrahim, proposed full stamp-duty exemption for opening savings and current accounts from 1 January 2027.
Malaysia · Proposed legislation
Malaysia proposes CAKNA stamp-duty extension and reintroduction
On 9 October 2026, Malaysia’s Prime Minister and Minister of Finance, Anwar Ibrahim, proposed extending CAKNA I stamp-duty relief and reintroducing CAKNA II relief in Budget 2027.
Malaysia · Proposed legislation
Malaysia proposes extending two-year capital allowances to 2030
On 9 October 2026, Malaysia’s Ministry of Finance proposed extending the qualifying-expenditure window for specified accelerated capital allowances by four years, covering investment from 1 January 2027 to 31 December 2030.
Malaysia · Enacted legislation
Malaysia gazettes business-event tax exemption and proposes extension
On 9 October 2026, Malaysia published P.U.(A) 355/2026, setting out an income-tax exemption for qualifying international business events for assessment years 2026–2027. Budget 2027 separately proposed extending the relief to 2028–2030.
Malaysia · Proposed legislation
Malaysia proposes RM10 stamp-duty treatment for P2P financing
On 9 October 2026, Malaysia’s Ministry of Finance proposed remitting stamp duty above RM10 on qualifying peer-to-peer financing agreements executed between MSMEs and investors during 2027–2030.
Malaysia · Proposed legislation
Malaysia proposes wider uses for tax-deductible school donations
On 9 October 2026, Malaysia’s Prime Minister and Minister of Finance, Anwar Ibrahim, presented Budget 2027, proposing wider spending by approved school public-contribution funds from year of assessment 2027.
Malaysia · Proposed legislation
Malaysia proposes student-food donation deductions for 2027–2030
On 9 October 2026, Malaysia’s Prime Minister and Minister of Finance, Anwar Ibrahim, proposed income-tax deductions for food and equipment contributed to the expanded Dapur Siswa MADANI student-food programme from 1 January 2027 to 31 December 2030.
Malaysia · Proposed legislation
Malaysia proposes RM10 stamp-duty cap for second-tier supplier financing
On 9 October 2026, Malaysia’s Prime Minister and Minister of Finance, Anwar Ibrahim, proposed RM10 stamp-duty treatment for qualifying second-tier supplier-financing agreements in Budget 2027.
Philippines · Administrative guidance
Philippines requires accreditation for e-invoicing providers
On 12 October 2026, the Philippines Bureau of Internal Revenue issued Revenue Memorandum Circular No. 110-2026, requiring accreditation of electronic-invoicing providers’ solutions. Group systems serving separate legal entities are covered unless exempted.
Slovakia / Montenegro · International tax development
Slovakia sets 2027 application dates for Montenegro treaty changes
On 13 October 2026, Slovakia’s Ministry of Foreign and European Affairs published Notice 252/2026, setting out MLI changes to its tax treaty with Montenegro and their 2027 application in Slovakia.
United Kingdom / Australia / Bahrain · International tax development
UK lays Australia and Bahrain customs-assistance agreements before Parliament
On 13 October 2026, the UK Foreign, Commonwealth & Development Office laid customs-assistance agreements with Australia and Bahrain before both Houses of Parliament. The texts set out information-sharing and enforcement cooperation, subject to separate entry-into-force procedures.
Australia · Consultation
Australia proposes tax-agent fraud recovery and joint-asset safeguards
On 14 October 2026, Australia’s Government announced the release of its consultation paper on fraud and financial abuse. The paper includes proposed recovery from tax intermediaries responsible for serious misconduct and safeguards for extending tax-debt collection to jointly held assets.
Austria / Andorra · International tax development
Austria completes parliamentary approval of Andorra tax treaty
On 22 October 2026, Austria’s Federal Council completed parliamentary approval of the Austria–Andorra income and capital tax convention and protocol. This later stage follows National Council approval on 14 October; it does not establish entry into force or immediate withholding-tax relief.
European Union / Lithuania / Cyprus · Court decision
EU Court clarifies dividend-exemption abuse beyond conduit companies
On 15 October 2026, the Court of Justice of the European Union delivered its NEO GROUP judgment, C-203/25, clarifying when dividend-exemption abuse can extend beyond conduit companies.
Germany · International tax development
Germany’s charitable service-company relief: an EU aid opinion
On 15 October 2026, Advocate General Rantos proposed different EU State-aid treatment for Germany’s corporate and trade tax exemptions and its reduced VAT rate for charitable service companies.
Germany · Administrative guidance
Germany clarifies e-invoice data requirements and transitional relief
On 15 October 2026, Germany’s Federal Ministry of Finance issued supplementary e-invoicing guidance on structured data, corrections and transitional relief.
Germany · International tax development
Germany’s reinvestment relief faces an EU-law challenge
On 15 October 2026, Advocate General Ćapeta proposed that the Court of Justice find Germany’s domestic permanent-establishment condition for reinvestment relief incompatible with EU and EEA capital freedoms.
Hungary · Proposed legislation
Hungary proposes a phased move from ÁNYK to eVAT
On 15 October 2026, Hungary’s National Tax and Customs Administration proposed replacing the planned year-end withdrawal of ÁNYK with a phased transition, starting with the largest companies’ VAT returns.
France · Proposed legislation
France advances holding-company gift deferral changes
On 16 October 2026, France’s National Assembly adopted an amended Article 5 of the 2027 Finance Bill, advancing a proposed gift-specific trigger for taxing capital gains deferred through holding companies. This was a parliamentary stage, not enactment.
Ireland · Administrative guidance
Ireland clarifies VAT on vehicle-hire extras and insurance
On 16 October 2026, Irish Revenue announced new guidance on VAT treatment of goods and services supplied with the hire of a means of transport.
New Zealand · Consultation
New Zealand consults on consolidated land GST zero-rating guidance
On 16 October 2026, New Zealand’s Inland Revenue opened consultation on consolidated guidance for compulsory GST zero-rating of land. Comments on PUB00525 close on 27 November 2026.
Singapore · Administrative guidance
Singapore explains green-credit deduction costs and retirement timing
On 16 October 2026, Singapore’s Inland Revenue Authority added guidance explaining deductions for green certificates and green credits, including qualifying costs and the year in which businesses may claim.
United States · Administrative guidance
US opens emissions-value request route for clean-fuel tax credit
On 16 October 2026, the US Department of Energy published a Federal Register notice opening its emissions-value request process for the section 45Z clean-fuel production credit. The process supports Treasury petitions for fuel pathways missing from the applicable emissions-rate table.
International · International tax development
OECD CbC reporting review records wider exchange coverage
On 19 October 2026, the OECD published its ninth country-by-country reporting peer review, covering 142 jurisdictions. It records wider exchange coverage alongside continuing gaps.
British Virgin Islands · Administrative guidance
BVI mandates CRS XML 3.0 reporting from January 2027
On 16 October 2026, the British Virgin Islands International Tax Authority announced that all CRS reports submitted through BVIFARS must use XML Schema 3.0 from 1 January 2027.
United States · Administrative guidance
US November tax rates rise for financing and ownership-change calculations
On 16 October 2026, the US Internal Revenue Service posted Revenue Ruling 2026-21, raising November financing benchmarks and the rate used for corporate ownership-change loss limitations.
China · Administrative guidance
China cuts listed vehicle export VAT rebates and removes rebates for other products
China's finance ministry and tax authority announced that, from 1 April 2027, export VAT rebates will fall from 13% to 9% for listed new energy vehicles and end for 24 listed other product entries.
Australia · Administrative guidance
Australia rules on scrip-for-scrip relief for African Gold shareholders
On 7 October 2026, the Australian Taxation Office issued Class Ruling CR 2026/75 on the capital-gains consequences of African Gold shareholders exchanging shares for Montage Gold shares. The ruling addresses a completed cross-border acquisition, not a new general rollover exemption.
Bermuda · Enacted legislation
Bermuda prescribes tax-credit registration and group claim procedures
On 9 October 2026, Bermuda published the Tax Credits (Administrative) Regulations 2026, establishing group registration, claim and payment procedures under the Tax Credits Act 2025.
Netherlands · Court decision
Netherlands court upholds 2015 provision for cancelled employee share rights
On 9 October 2026, the Netherlands Supreme Court dismissed the State Secretary's appeal in case 23/01315, leaving intact a deduction for a 2015 provision covering cash bonuses paid to cancel employee share rights before their suspensive conditions were fulfilled.
European Union / Germany · Court decision
EU court requires good-faith claims to be considered in VAT margin-scheme assessments
On 14 October 2026, the EU General Court ruled in X-GmbH (T-569/25) that a reseller’s good faith about its supplier’s eligibility for the VAT margin scheme cannot be considered only through separate equitable-relief proceedings.
United States · Administrative guidance
US expands dyed-diesel reporting and recordkeeping relief
On 21 October 2026, the US Internal Revenue Service expanded its temporary dyed-diesel relief to specified Form 720 reporting and recordkeeping obligations for taxable uses from 1 October to 31 December 2026.
United States · Administrative guidance
US hurricane relief postpones tax deadlines for affected Florida businesses
On 14 October 2026, the US Internal Revenue Service announced Hurricane Isaias relief postponing specified federal tax filing and payment deadlines for affected Florida businesses to 8 February 2027.
United States · Administrative guidance
US postpones Knox County business-tax deadlines to 7 January 2027
On 14 October 2026, the US Internal Revenue Service announced filing and payment relief for affected businesses in Nebraska’s Knox County following a September storm.
United States · Administrative guidance
US postpones business-tax deadlines in Ohio, West Virginia and Wisconsin
On 14 October 2026, the Internal Revenue Service announced filing and payment relief for businesses affected by severe weather in parts of Ohio, West Virginia and Wisconsin. The covered periods and new deadlines differ by state.
United States · Administrative guidance
IRS postpones business tax deadlines for Zuni and Guam disaster areas
On 14 October 2026, the US Internal Revenue Service announced relief postponing specified federal tax deadlines to 4 February 2027 for businesses affected by Zuni flooding and Super Typhoon Bavi in Guam.
Czech Republic / Tanzania · International tax development
Czech chamber consents to Tanzania tax treaty ratification
On 15 October 2026, the Czech Chamber of Deputies consented to ratification of the Czech–Tanzania income tax agreement. The vote advances the treaty’s parliamentary approval process; it is not itself an entry-into-force announcement.
Switzerland · Administrative guidance
Switzerland replaces end-use customs registrations from November
On 15 October 2026, Switzerland’s Federal Office for Customs and Border Security announced replacement end-use customs registrations and e-dec procedures from 1 November. Businesses need to align their registrations and declaration details before the switch.
Switzerland / Malaysia · International tax development
Swiss referendum qualifies against EFTA–Malaysia trade agreement
On 15 October 2026, Switzerland’s Federal Chancellery confirmed that the referendum against approval of the EFTA–Malaysia Economic Partnership Agreement had formally qualified. The announcement marks a domestic approval stage, not the activation of customs preferences.
United Kingdom · Administrative guidance
UK clarifies cryptoasset VAT place-of-supply rules
On 21 October 2026, HM Revenue & Customs updated GfC21 to clarify the place-of-supply rules for business-to-business cryptoasset services, including the possible effect of the Use and Enjoyment rules.
United States · Enacted legislation
US finalises card-payment fee rules for federal taxes
On 19 October 2026, the US Treasury and IRS published final regulations permitting the IRS to pay card-processing fees if it fully recovers them from taxpayers. TD 10060 took effect that day and applies to tax payments and reimbursement fees made on or after that date.
Japan · Administrative guidance
Japan explains depreciation used in Pillar Two incentive cap
On 9 October 2026, Japan’s National Tax Agency published explanatory notes clarifying the depreciation figure used to cap the treatment of qualifying tax incentives in the country’s Pillar Two calculations.
Malaysia · Proposed legislation
Malaysia proposes renewed deductions for employer PTPTN repayments
On 9 October 2026, Malaysia’s Ministry of Finance proposed a deduction for employers repaying employees’ PTPTN education loans between 1 January 2027 and 31 December 2028, subject to full-time employment and connected-party restrictions.
Malaysia · Proposed legislation
Malaysia proposes extending Islamic fund-management relief at a lower exemption
On 9 October 2026, Malaysia’s Ministry of Finance proposed extending the Shariah-compliant fund-management exemption to years of assessment 2028–2030 at a reduced 40% of qualifying statutory income.
Malaysia · Proposed legislation
Malaysia proposes an issuance-cost deduction for Sukuk Prisma
On 9 October 2026, Malaysia’s Ministry of Finance proposed an income-tax deduction for the issuance costs of Sukuk Prisma for years of assessment 2027–2030, alongside the existing SRI Sukuk relief.
United States / North Carolina · Enacted legislation
North Carolina suspends motor fuel tax but retains returns
On 9 October 2026, North Carolina’s Governor approved Session Law 2026-62, suspending motor fuel excise tax from 10 October through 30 November 2026.
India / Mauritius · Treaty ratification
India notifies Mauritius treaty’s principal-purpose test
On 13 October 2026, India’s Central Government issued Notification No.135/2026, directing that the India–Mauritius treaty protocol, including its principal-purpose test for treaty benefits, be given effect in India.
Germany · Court decision
Germany’s BFH rejects transfer-tax reduction for an overpriced property purchase
On 15 October 2026, Germany’s Federal Fiscal Court published judgment II R 11/24, rejecting a company’s request to reduce real estate transfer tax because an excessive property price had also triggered gift tax. The decision concerns compatible assessments, not a newly enacted tax charge.
United States · Enacted legislation
US final regulations clarify stock basis in consolidated-group transfers
On 16 October 2026, the US Treasury and IRS published final regulations clarifying stock basis in certain consolidated-group transfers. Treasury Decision 10059 took effect that day; its application depends on the consolidated return year's unextended filing deadline.
Guernsey · Proposed legislation
Guernsey proposes commercial property tax changes for 2027
On 5 October 2026, Guernsey’s Policy & Resources Committee lodged Budget 2027 proposals to freeze selected commercial property-tax tariffs, increase most other commercial tariffs by 4.3%, and raise the parking-land tariff by 15%.
Montenegro · Enacted legislation
Montenegro sets top-up-tax information-return filing rules
On 1 October 2026, Montenegro published a rulebook governing top-up-tax information returns, including electronic submission using Form PIDP and the conditions for relying on central filing abroad. The rulebook entered into force on 9 October.
Ireland · Proposed legislation
Ireland proposes personalised professional-services withholding rates
On 6 October 2026, Ireland’s Minister for Finance proposed replacing the flat 20% professional services withholding tax deduction with personalised rates. The Budget 2027 announcement makes commencement subject to a ministerial order, allowing engagement with stakeholders before the reform takes effect.
Malaysia · Proposed legislation
Malaysia proposes SME rate cuts and higher small-asset allowances
On 9 October 2026, Malaysia’s Ministry of Finance published Budget 2027 proposals to reduce qualifying smaller businesses’ income tax rates and raise the capital-allowance limits for low-cost assets from year of assessment 2027.
Malaysia · Proposed legislation
Malaysia proposes cashless-payroll condition for salary deductions
On 9 October 2026, Malaysia’s Ministry of Finance proposed restricting salary-expense deductions from year of assessment 2028 for non-MSME employers that do not use specified cashless payment channels.
Malaysia · Proposed legislation
Malaysia proposes stamp-duty caps for foreign-currency bank loans
On 9 October 2026, Malaysia’s Ministry of Finance proposed maximum stamp-duty charges for foreign-currency loan or financing agreements obtained from banks in Malaysia.
Malaysia · Proposed legislation
Malaysia proposes sales-tax refunds for traders supplying manufacturers
On 9 October 2026, Malaysia’s Ministry of Finance proposed a sales-tax refund facility for local traders or distributors that supply specified machinery and inputs to manufacturers.
Malaysia · Proposed legislation
Malaysia proposes new global services hub and treasury incentives
On 9 October 2026, Malaysia’s Government proposed a revised Global Services Hub incentive, including new income-tax rates and treasury relief for qualifying cross-border cash pooling.
Malaysia · Proposed legislation
Malaysia proposes revised green technology investment allowances
On 9 October 2026, Malaysia’s Government proposed revised green technology tax incentives in Budget 2027, with new project and own-use asset categories for the 2027–2030 application and investment window.
Ireland · Proposed legislation
Ireland proposes higher R&D outsourcing limits and earlier credit payments
On 6 October 2026, Ireland’s Minister for Finance announced Budget 2027 proposals to widen eligible outsourced R&D expenditure and increase the first-year payment threshold for the corporation tax credit.
Malaysia · Proposed legislation
Malaysia proposes shipping tax relief through 2036
On 9 October 2026, Malaysia’s Minister of Finance presented Budget 2027 proposals to extend shipping tax relief through 2036 and change the conditions for claiming it.
Germany · Court decision
Germany confirms trade-tax exemption for care billed through intermediaries
On 1 October 2026, Germany’s Federal Fiscal Court published decision VII R 35/24, confirming that qualifying outpatient care can remain exempt from trade tax when a third party bills the statutory insurer.
Sweden · Proposed legislation
Sweden proposes minimum-tax safe harbours and incentive relief
On 13 October 2026, Sweden’s government published Proposition 2026/27:4 proposing new minimum-tax safe harbours, relief for qualifying tax incentives and amendments to deferred-tax and demerger rules in the Top-up Tax Act (2023:875).
United Kingdom · Consultation
UK proposes Plastic Packaging Tax rules for chemical recycling
On 6 October 2026, HM Revenue & Customs published draft rules for recognising chemically recycled plastic under Plastic Packaging Tax. The consultation proposes certification and attribution requirements for businesses using a mass balance approach.
New Zealand · Consultation
New Zealand consults on low-value asset deductions and Investment Boost
On 9 October 2026, New Zealand’s Inland Revenue opened consultation on draft interpretation statement PUB00533 concerning immediate deductions for low-value assets, grouped purchases and subsequent disposals.
Thailand · Enacted legislation
Thailand extends 1% e-withholding tax rate through 2027
On 9 October 2026, Thailand published Ministerial Regulation 402, extending the 1% withholding-tax rate for specified payments processed through the Revenue Department’s e-Withholding Tax system from 1 January 2026 to 31 December 2027.
Singapore / Kyrgyz Republic · Treaty signed
Singapore and Kyrgyz Republic sign tax treaty with 8% interest and royalty caps
On 12 October 2026, Singapore and the Kyrgyz Republic signed an income-tax treaty setting source-tax limits for dividends, interest and royalties and rules for taxing cross-border business. The agreement awaits ratification and has no force of law.
Ireland · Administrative guidance
Ireland explains VAT treatment at the end of asset leases
On 7 October 2026, Irish Revenue published guidance on the VAT treatment of end-of-lease transactions for financial institutions that lease movable property.
Singapore · Administrative guidance
Singapore ruling treats group IP transfer as capital but preserves section 19B charge
On 1 October 2026, Singapore’s Inland Revenue Authority published Advance Ruling Summary No. 17/2026, treating an intra-group transfer of intellectual-property rights as capital while confirming a taxable charge under section 19B of the Income Tax Act 1947.
South Africa · Enacted legislation
South Africa extends customs-accreditation system transition
On 9 October 2026, the South African Revenue Service published Notice R.7992, extending the electronic-system transition period for certain existing accredited customs clients from six to 18 months.
Türkiye · International tax development
Türkiye launches specialist international-tax audit unit
On 30 September 2026, Türkiye’s Tax Inspection Board announced that a specialist international-tax and transfer-pricing audit department in Istanbul would begin operating on 1 October.
Finland / Switzerland · Treaty signed
Finland advances Swiss tax-treaty protocol to Åland consent stage
On 9 October 2026, Finland’s President approved sending the Finland–Switzerland tax-treaty protocol to Åland’s Parliament for consent, following the Finnish Parliament’s approval on 6 October.
Denmark · Proposed legislation
Denmark proposes ending corporate-tax exemption for ports
On 7 October 2026, Denmark’s Minister for Taxation and Growth introduced Bill L 39, proposing to bring state and municipal ports into corporation tax for income years beginning on or after 1 January 2027.
European Union · Administrative guidance
EU guidance explains €2 handling fee for imported distance sales
On 5 October 2026, the European Commission’s Directorate-General for Taxation and Customs Union issued updated guidance explaining how the EU’s planned €2 Union handling fee will work for imported distance sales. The fee-setting delegated regulation remains under European Parliament and Council scrutiny, so the guidance’s expected 1 November start is not yet a final commencement date.
Poland · Proposed legislation
Poland proposes extending robotisation relief and ending expansion deduction
On 6 October 2026, Poland’s Sejm completed the first reading of Government Bill 3149 and referred it to the Finance Committee. The proposal would extend robotisation relief through 2036, clarify its depreciation basis and repeal the expansion deduction from 2027.
Viet Nam · Enacted legislation
Viet Nam extends fuel-tax relief through December 2026
On 30 September 2026, Viet Nam’s Government issued Resolution No. 43/2026/NQ-CP, extending temporary preferential import-duty, environmental-protection-tax and VAT treatment for specified petroleum products and aviation fuel through 31 December 2026.
France · Court decision
France clarifies ten-year assessment period for undeclared cross-border activity
On 30 September 2026, France’s Conseil d’État delivered Decision No. 509255, clarifying when a taxpayer that met its tax obligations in another country may rebut the presumption that undeclared French activity was hidden. The ruling concerns extended assessment periods for corporate income tax and VAT; it does not decide whether a permanent establishment exists.
Switzerland · Enacted legislation
Lucerne opens innovation contribution with refundable tax-credit option
On 1 October 2026, the Canton of Lucerne brought its amended location-promotion law and implementing ordinance into force, opening applications for the Lucerne Innovation Contribution. The scheme offers cash payments or tax credits for qualifying research, development and innovation expenditure.
Uruguay · Enacted legislation
Uruguay regulates cash limits for corporate payments
On 8 October 2026, Uruguay published Decree No. 238/026, implementing cash-payment restrictions that expressly cover capital contributions, profit distributions and other company-law transactions.
Finland · Proposed legislation
Finland proposes broader tax-neutral restructuring rules
On 1 October 2026, Finland’s government submitted Bill HE 211/2026 to Parliament, proposing broader tax-neutral treatment for mergers, demergers and business transfers from 2027.
Malaysia · Administrative guidance
Malaysia clarifies small-value asset allowances for foreign-owned companies
On 30 September 2026, Malaysia’s Inland Revenue Board published Public Ruling No. 4/2026, replacing its 2021 guidance on the 100% capital allowance for small-value assets and incorporating the ownership conditions that apply from year of assessment 2024.
Greece · Administrative guidance
Greece opens advance binding tax-ruling procedure
On 2 October 2026, Greece’s Independent Authority for Public Revenue published Decision A.1204/2026, bringing into operation a paid advance binding tax-ruling procedure for sufficiently defined future tax and customs transactions.
Greece · Administrative guidance
Greece postpones second-wave mandatory e-invoicing to 2 November
On 30 September 2026, Greece’s Deputy Minister of National Economy and Finance and the governor of the Independent Authority for Public Revenue issued Joint Decision A.1197/2026, postponing the second wave of mandatory electronic invoicing to 2 November 2026 and extending its transition period to 31 January 2027.
Malta · Administrative guidance
Malta explains VAT transition for gambling supplies
On 30 September 2026, Malta’s Commissioner for Tax and Customs issued guidance on output VAT and input-tax recovery where a supply changes from exempt without credit to taxable.
United Arab Emirates · Administrative guidance
UAE sets VAT conversion method for digital-currency transactions
On 17 July 2026, the UAE Federal Tax Authority published Directive on Tax Transactions 3/2026, prescribing how taxable persons convert digital-currency values into UAE dirhams for VAT-return reporting.
United Arab Emirates · Administrative guidance
UAE prescribes VAT valuation method for deemed service supplies
On 22 July 2026, the UAE Federal Tax Authority published Directive on Tax Transactions 5/2026, setting a calculation method for the VAT value of deemed supplies of services.
United Arab Emirates · Administrative guidance
UAE assigns VAT adjustments after a member leaves a tax group
On 10 July 2026, the UAE Federal Tax Authority published Directive on Tax Transactions 2/2026, assigning certain VAT adjustments to a former tax-group member that remains registered after leaving the group.
United Arab Emirates · Administrative guidance
UAE clarifies VAT exemption for life-insurance contract fees
On 17 July 2026, the UAE Federal Tax Authority published Directive on Tax Transactions 4/2026, clarifying when fees connected with life-insurance and life-reinsurance contracts form part of the exempt supply.
Nigeria · Administrative guidance
Nigeria sets virtual-asset tax and reporting framework
On 31 July 2026, the Nigeria Revenue Service issued Information Circular 2026/21, setting out how it will administer income tax, withholding, VAT, stamp duty and reporting obligations for virtual assets under the Nigeria Tax Act 2025.
Norway · Administrative guidance
Norway applies company-level tonnage-tax flag requirement for 2026
On 28 September 2026, the Norwegian Tax Administration published its annual tonnage-tax determination, confirming that the company-level EEA flag requirement applies for the 2026 income year.
Indonesia · Administrative guidance
Indonesia activates payment-based VAT collection for foreign digital supplies
On 1 October 2026, Indonesia’s Directorate General of Taxes announced that its payment-based VAT collection system for foreign digital transactions had been operating since 25 September, initially through six designated banks and payment issuers.
South Africa · Administrative guidance
South Africa implements CRS Schema 3.0 reporting changes
On 23 September 2026, the South African Revenue Service announced operational changes for AEOI reporting under CRS Schema 3.0, affecting null and full-data submissions by reporting financial institutions.
Malaysia · Administrative guidance
Malaysia updates foreign-capital-gains guidance
On 29 September 2026, Malaysia’s Inland Revenue Board issued revised guidance on foreign-capital-asset gains received in Malaysia, incorporating statutory extensions of conditional exemptions to 31 December 2030.
Malaysia · Administrative guidance
Malaysia clarifies stamp duty for service agreements
On 29 September 2026, Malaysia’s Inland Revenue Board issued guidance explaining how the Stamp Act 1949 and the Stamp Duty (Remission) Order 2021 apply to service agreements.
Malaysia · Enacted legislation
Malaysia widens its transfer-pricing MNE-group definition
On 27 August 2026, Malaysia published the Income Tax (Transfer Pricing) (Amendment) Rules 2026, retrospectively changing documentation and adjustment rules from year of assessment 2023.
Malaysia · Administrative guidance
Malaysia compares Schedules 7A and 7B investment allowances
On 29 September 2026, Malaysia’s Inland Revenue Board issued Practice Note 3/2026 comparing the statutory investment allowances for manufacturing and agriculture with those for approved service projects.
Brazil · Enacted legislation
Brazil cuts local reinsurers’ CSLL and removes the IRPJ surtax
On 29 September 2026, Brazil published Law No. 15,525, introducing staged corporate-tax relief for Brazilian local reinsurance companies: a 9% CSLL rate and broader use of tax losses from 2027, followed by removal of the 10% IRPJ surtax from 2030.
Germany · Proposed legislation
Germany’s Annual Tax Bill reaches committee with Pillar Two and VAT-group changes
On 8 October 2026, Germany’s Bundestag referred the proposed Jahressteuergesetz 2026 to committees after its first reading, advancing changes to Pillar Two safe harbours, withholding relief, VAT groups, research incentives and multinational reporting.
Romania · Enacted legislation
Romania expands VAT-refund risk screening under Order 1,123/2026
On 28 September 2026, Romania published ANAF Order 1,123/2026, expanding the fiscal-risk screening applied to VAT refund returns under ANAF Order 352/2022.
Germany · Enacted legislation
Germany approves the GloBE information-return exchange agreement
On 5 October 2026, Germany published BGBl. 2026 II No. 220, approving the multilateral competent authority agreement for exchanges of GloBE information returns.
Qatar · Administrative guidance
Qatar moves sweetened-drink laboratory certificates into Dhareeba
On 7 September 2026, Qatar’s General Tax Authority announced that laboratory analysis certificates used to register sweetened drinks will move to electronic approval through Dhareeba from 1 November 2026.
Germany · International tax development
EU Commission challenges Germany’s VAT treatment of credit-management services
On 1 October 2026, the European Commission sent Germany a letter of formal notice challenging its VAT treatment of credit-management and credit-guarantee-management services.
European Union · Court decision
EU General Court rejects late invoices for triangular VAT simplification
On 7 October 2026, the EU General Court ruled in case T-773/25 that invoices first adding the required reverse-charge wording years after a supply cannot activate the triangular-transaction VAT simplification for that supply.
Ireland · Enacted legislation
Ireland cuts standard capital gains tax rate to 31%
On 6 October 2026, Dáil Éireann passed Financial Resolution No. 3, reducing the standard capital gains tax rate in section 28(3) of the Taxes Consolidation Act 1997 from 33% to 31% for disposals on or after 7 October 2026.
Germany · Proposed legislation
Germany’s 2027 tax reform proposes data-centre and payroll changes
On 16 October 2026, Germany’s Bundesrat adopted its opinion on the proposed Einkommensteuerreformgesetz 2027, seeking wider data-centre trade-tax allocation rules and a different approach to tax-free Sunday and public-holiday supplements.
United States · Court decision
US trade court certifies importer class seeking IEEPA tariff refunds
On 8 October 2026, the US Court of International Trade certified an importer class in Freestyle World Inc. v United States for litigation seeking IEEPA tariff refunds, without yet ordering those refunds.
United States · Administrative guidance
US confirms China Section 301 tariffs continue pending review
On 7 October 2026, the US Trade Representative published a notice confirming that the two China Section 301 tariff actions, as modified, remain in effect following timely industry requests for continuation.
Thailand · Consultation
Thailand consults on qualified refundable tax credit framework
On 6 October 2026, Thailand's Revenue Department opened a public consultation on principles for a proposed Qualified Refundable Tax Credits Act, with comments invited until 5 November.
France · Proposed legislation
France proposes three-month tacit tax ruling procedure
On 1 October 2026, the French Government tabled its 2027 Finance Bill, proposing a three-month tacit-acceptance procedure for tax ruling requests by businesses in specified tax-administration support programmes.
Poland · Enacted legislation
Poland enacts 60% fuel windfall tax with retrospective March 2026 coverage
On 1 October 2026, Poland published the Act of 18 September 2026 imposing a 60% tax on extraordinary liquid-fuel sale revenues for the period from 1 March 2026 to 31 March 2027. Most provisions commence on 1 November 2026.
Poland · Enacted legislation
Poland restores 8% motor-fuel VAT and cuts excise through December 2026
On 2 October 2026, Poland’s Minister of Finance and Economy published two regulations reducing VAT and excise on qualifying motor fuels for 3 October to 31 December 2026, including fuel imported into Poland.
United States · Administrative guidance
US IRS treats planned ETF portfolio conversions as taxable exchanges
On 28 September 2026, the US Treasury and Internal Revenue Service released Revenue Ruling 2026-20, treating a planned contribution and redemption through an exchange traded fund as a taxable securities exchange, alongside Notice 2026-62 on potentially abusive investment-fund strategies.
United States · Administrative guidance
US revises staking safe harbour for digital-asset investment trusts
On 6 October 2026, the IRS released Revenue Procedure 2026-20, revising the conditions under which qualifying digital-asset investment trusts can stake their assets without losing their federal income tax classification.
New Zealand · Proposed legislation
New Zealand omnibus tax bill proposes FBT, investment and multinational changes
On 10 September 2026, New Zealand introduced the Taxation (Annual Rates for 2026–27, FBT Simplification, Foreign Investment Funds, and Remedial Measures) Bill.
Portugal · Proposed legislation
Portugal’s 2027 Budget Bill extends R&D and business tax incentives
On 8 October 2026, Portugal submitted Proposal of Law 110/XVII/2 for the 2027 State Budget, proposing extensions and adjustments to several business-tax incentives from 1 January 2027.
Romania · Treaty ratification
Romania deposits ratification of the Pillar Two STTR Convention
On 2 October 2026, Romania deposited its instrument of ratification for the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule. The Convention enters into force for Romania on 1 February 2027, but treaty-level effect depends on matching positions and further Article 12 notifications.
United Arab Emirates · Administrative guidance
UAE clarifies top-up tax scope and registration deadlines
On 7 October 2026, the UAE Federal Tax Authority announced its Scope and Registration Top-up Tax Guide, TTGREG1; the guide itself is dated August 2026.
United States · Proposed legislation
US proposes new entry and bonding rules for low-value shipments
On 8 October 2026, US Customs and Border Protection published a proposed rule to replace and tighten informal-entry procedures for shipments valued at $2,500 or less.
India · Proposed legislation
India’s GST Council recommends refund, export and compliance reforms
On 8 October 2026, India’s GST Council recommended a broad package of GST amendments covering refunds, input tax credits, cross-border supplies, registration, enforcement and e-invoicing.
United States · Administrative guidance
US defines domestic content for Section 232 tariffs on Canadian and Mexican products
On 9 October 2026, the Federal Register filed Bureau of Industry and Security Notice 2026-20938 for publication, defining US content for certain Canadian and Mexican products under Proclamation 11032’s Section 232 metal tariffs.
European Union · Enacted legislation
EU fixes €2 handling fee for imported distance sales from 1 November
On 22 October 2026, the European Union published Commission Delegated Regulation (EU) 2026/2152, fixing the Union handling fee at €2 per item for imported distance sales and making it applicable from 1 November 2026.
Germany · Court decision
Germany’s BFH broadens the VAT-group financial-integration test
On 8 October 2026, Germany’s Federal Fiscal Court published judgment V R 36/24, confirming that management control can support VAT-group financial integration even where a majority shareholder lacks the qualified voting majority required by the subsidiary’s constitution.
Argentina · Enacted legislation
Argentina replaces its transfer-pricing and international-operations rules
On 30 September 2026, Argentina published General Resolution 5903/2026, replacing five transfer-pricing and international-operations resolutions for fiscal years beginning on or after 1 October 2026.
European Union · Proposed legislation
EU proposes extending anti-fraud VAT reverse charges to June 2030
On 1 October 2026, the European Commission proposed COM(2026) 515 final to extend two targeted VAT anti-fraud mechanisms until 30 June 2030. The proposal would preserve national reverse-charge options while the EU prepares its cross-border digital reporting system.
Germany · Court decision
Germany carries demerger holding periods into real estate transfer tax relief
On 8 October 2026, Germany’s Federal Fiscal Court published judgment II R 5/23, allowing a company receiving shares through a full demerger to inherit its predecessor’s holding period for group real estate transfer tax relief on a later merger.
Spain · Enacted legislation
Spain sets October 2027 start for large-business B2B e-invoicing
On 5 October 2026, Spain published Order HAC/1028/2026, setting technical rules for its public B2B e-invoicing system and starting the phased compliance timetable. Businesses above €8 million enter the first mandatory stage in October 2027.
United Arab Emirates · Enacted legislation
UAE cuts tobacco tax-stamp fees and sets new-design transition
On 25 September 2026, the UAE Federal Tax Authority published consolidated tobacco-marking decisions incorporating Decision No. 18 of 2026. The amendments reduce digital tax-stamp fees from 1 January 2027 and set separate deadlines for replacing old-design marks.
Uruguay · Administrative guidance
Uruguay implements tax-exempt clearance for scientific R&D imports
On 8 October 2026, Uruguay published Customs Resolution No. 29/2026 in its Official Gazette, establishing electronic clearance for tax-exempt scientific-development imports. The procedure implements an existing exemption for qualifying scientific and technological micro, small and medium-sized enterprises.
European Union · International tax development
EU removes Panama and Viet Nam from non-cooperative tax list
On 9 October 2026, the Council of the European Union adopted conclusions removing Panama and Viet Nam from its non-cooperative tax list and placing both under continued monitoring in Annex II.
United Arab Emirates · Administrative guidance
UAE clarifies free-zone status across corporate tax, VAT and excise
On 2 October 2026, the UAE Federal Tax Authority issued TAXP010, explaining why free-zone and designated-zone status must be checked separately for corporate tax, VAT and excise tax.
Uruguay · Enacted legislation
Uruguay extends tourism VAT relief to April 2027
On 8 October 2026, Uruguay published Decree No. 235/026, extending the nine-percentage-point VAT reduction for qualifying electronically paid tourism services until 30 April 2027. Hospitality, vehicle-hire and payment groups retain the existing relief and its documentation requirements.
United Arab Emirates · Administrative guidance
UAE clarifies metal-scrap VAT reverse charge and recovery risk
On 2 October 2026, the UAE Federal Tax Authority issued VATP047, clarifying the metal-scrap reverse charge and the risk of losing input VAT recovery when buyers fail to provide declarations before supply.
Belgium · Administrative guidance
Belgium opens new transfer-pricing Local File XML tool
On 30 September 2026, Belgium’s Federal Public Service Finance made its new XML creation tool available for transfer-pricing Local Files, form 275.LF, under the revised filing schema.
European Union · Court decision
EU court: split consignments can attract complete-product duties
On 7 October 2026, the EU General Court ruled in Prestige Rijwielen, T-529/25, that components arriving in separate consignments over several months can be classified as a complete product when objective clearance-time evidence supports that treatment.
Finland · Proposed legislation
Finland proposes interest relief for critical infrastructure projects
On 9 October 2026, Finland’s Parliament published Government Proposal HE 227/2026 vp, dated 8 October, proposing additional interest deductions for infrastructure essential to security of supply.
Norway · Enacted legislation
Norway finalises e-invoicing rules for 2027
On 30 September 2026, Norway’s Tax Administration explained newly adopted Regulation FOR-2026-09-29-1933, setting invoice formats and exceptions ahead of the business e-invoicing obligation from 1 January 2027.
Saudi Arabia · Enacted legislation
Saudi Arabia sets 10% duty on two customs tariff lines
On 21 August 2026, Saudi Arabia’s Umm Al-Qura official gazette published Finance Minister Decision 2-88-1448, setting a 10% customs duty for tariff lines 151710900000 and 732620300000.
Thailand · Administrative guidance
Thailand opens voluntary customs underpayment programme
On 24 September 2026, Thai Customs announced a voluntary programme for businesses to disclose and pay underpaid customs duty and other taxes, running from 1 October 2026 to 30 September 2031.
United Arab Emirates · Enacted legislation
UAE VAT changes: employee expenses and supplier verification
On 28 September 2026, the UAE Federal Tax Authority published Decision 17 of 2026 on employee-expense VAT recovery, ahead of its 1 October start alongside wider VAT recovery and supplier-verification changes.
Cyprus · Proposed legislation
Cyprus Pillar Two bill proposes qualified domestic top-up tax
On 8 October 2026, Cyprus’s government tabled a bill to introduce a qualified domestic minimum top-up tax regime for 2026, with separate treatment for 2025 and changes to calculation and reporting rules.
Norway · Proposed legislation
Norway’s 2027 budget: R&D restrictions and business tax proposals
On 2 October 2026, Norway’s Ministry of Finance recommended its 2027 tax budget bill, proposing R&D restrictions, aquaculture tax changes, Pillar Two powers and wider business tax measures.
Pillar Two safe harbours: what changes in 2026
A breakdown of the transitional safe harbour rules and what multinational groups need to reassess before they expire.
New customs classification rules for EU imports
How the latest HS code updates affect classification decisions for goods moving into the European Union.
A practical guide to multi-jurisdiction filing deadlines
Keeping track of obligations across dozens of jurisdictions is hard. Here's a framework for staying ahead of them.
Top-up tax calculations: common pitfalls to avoid
The recurring errors we see in top-up tax workings, and how to catch them before they reach a filing.
How tariff reclassification impacts supply chain costs
A look at recent reclassification decisions and their knock-on effect on landed cost modelling.
Regulatory watch: five jurisdictions updating reporting standards
This month's roundup of confirmed and proposed changes to regulatory reporting requirements worldwide.