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.
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.
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.
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.