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.
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.
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 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.
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.
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.