Montenegro: Parliament adopts Pillar Two global minimum tax law
New legislation introduces a 15% minimum effective tax rate and a domestic top-up tax while opting out of IIR and UTPR rules due to limited in-scope parent entities.
Read MoreEU Commission presents proposal for single set of corporate rules (28th company regime)
The European Commission has unveiled its proposal for EU Inc., an optional, digital-by-default corporate framework that would allow companies to incorporate anywhere in the EU within 48 hours for under EUR 100, replacing the need to navigate 27 national legal systems with a single harmonised set of rules.
Read MoreRomania gazettes GloBE deferred tax accounting rules
Romania's Ministry of Finance has published Order No. 203/2026, finalising accounting rules for constituent entities subject to the global minimum tax under Law 431/2023, requiring deferred tax disclosures in explanatory notes to annual financial statements in line with IAS 12 principles rather than in the formal ledger.
Read MoreHong Kong temporarily suspends profits tax return filings to accommodate system upgrade
Hong Kong's Inland Revenue Department is temporarily suspending its electronic profits tax return filing services from 8 PM on 20 March until 31 March 2026 to accommodate a system upgrade, with the new platform set to launch on 1 April 2026 ahead of the bulk issue of 2025/26 returns.Â
Read MoreBrazil cuts diesel taxes to shield citizens from oil price surge
Brazil has rolled out emergency measures to curb surging diesel prices, including eliminating PIS/Cofins taxes and introducing a BRL 0.32 per litre subsidy—targeting a total price cut of BRL 0.64 per litre—alongside export taxes and market controls to stabilise supply amid global oil disruptions.Â
Read MoreUAE offers 50% non-refundable credit in first phase of R&D tax incentives programme
The UAE introduces non-refundable R&D tax credit to boost innovation and private-sector investment.
Read MoreOman: OTA launches Fawtara Platform for e‑invoicing rollout
The Oman Tax Authority introduced a centralised system for electronic invoicing, starting phased implementation with large VAT taxpayers from August 2026.
Read MoreBosnia and Herzegovina cuts excise duties on oil to ease market pressure
The House of Representatives approved amendments allowing temporary reductions in excise duties on oil products, aiming to reduce economic strain on citizens and businesses amid volatile energy prices.
Read MoreSaudi Arabia: ZATCA urges Feb 26 VAT filings, warns of penalties
The Saudi Zakat, Tax and Customs Authority (ZATCA) has urged VAT‑registered businesses to submit their returns promptly, cautioning that late filings will trigger financial penalties.
Read MorePoland gazettes DAC8 crypto-asset reporting, DAC9 Pillar Two top-up tax exchange directives
Poland has enacted legislation implementing two EU tax directives — DAC8 and DAC9 — bringing new crypto-asset reporting obligations and centralised Pillar Two filing rules into domestic law, with the Act published in the Official Gazette on 17 March 2026.Â
Read MorePillar Two
Corporate Tax
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France issues guidance on treaty-based dividend withholding relief
19 March, 2026
France’s tax authority has issued guidance clarifying its taxation
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Poland gazettes DAC8 crypto-asset reporting, DAC9 Pillar Two top-up tax exchange directives
19 March, 2026
Poland has published the Act of 13 February 2026 amending the Act on the
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EU Commission presents proposal for single set of corporate rules (28th company regime)
19 March, 2026
The European Commission, on 18 March 2026, presented its proposal and a
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Romania gazettes GloBE deferred tax accounting rules
19 March, 2026
Romania’s Ministry of Finance has published Order No. 203/2026 in the
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Hong Kong temporarily suspends profits tax return filings to accommodate system upgrade
19 March, 2026
The Hong Kong Inland Revenue Department (IRD) announced, on 18 March 2026,
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Transfer Pricing
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OECD updates signatories list for MCAA-CbCÂ
18 March, 2026
The Organisation for Economic Cooperation and Development (OECD) released
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Korea (Rep.) introduces transfer pricing reforms, Pillar Two rollout
18 March, 2026
Korea (Rep.) has published Presidential Decree No. 36128, partially
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UN: 32nd Session of Committee of Experts on Tax Cooperation
12 March, 2026
The 32nd session of the UN Committee of Experts on International
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Iceland: Court of Appeals rule taxpayers must prove arm’s length pricing in related-party deals
05 March, 2026
The Icelandic Court of Appeals (Landsréttur) upheld the ruling of the
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Australia: ATO releases public country-by-country reporting compliance guidance
04 March, 2026
The Australian Taxation Office (ATO) has released instructions to complete
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Tax Policy
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Denmark consults adoption of Peppol BIS e-invoicing standard
19 March, 2026
Denmark’s Business Authority has opened a public consultation on a
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Bosnia and Herzegovina: Upper house adopts mandatory e-invoicing law
19 March, 2026
Bosnia and Herzegovina’s House of People (Upper House) adopted a law
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Singapore: IRAS updates GST guidance for construction services
19 March, 2026
The Inland Revenue Authority of Singapore (IRAS) has updated its guidance
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Taiwan clarifies only full-time personnel qualify as eligible expenditure for R&D tax credit
19 March, 2026
Taiwan’s Ministry of Finance issued a notice on 16 March 2026,
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UAE offers 50% non-refundable credit in first phase of R&D tax incentives programme
19 March, 2026
The UAE has launched Phase 1 of its Research and Development (R&D) Tax
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Tax Treaty
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Argentina updates income tax, VAT rules
Argentina’s government has published Law No. 27,802/2026 in the Official Bulletin on 6 March 2026, which entered into force on the same day,
Read MoreAustralia: ATO releases new Pillar Two guidance, organises information session in April
The Australian Taxation Office (ATO) released the updated guidance on Lodging, paying and other obligations for Pillar Two on 12 March 2026. The
Read MorePoland enacts DAC8 crypto-asset reporting, DAC9 Pillar Two top-up tax exchange directives
Poland’s Ministry of Finance announced, on 11 March 2026, that the Act on the Exchange of Tax Information with Other Countries and Certain Other
Read MoreMorocco: DGI clarifies 2026 Finance Law, details adjustments to corporate tax, PIT, VAT
Morocco’s tax administration (DGI) issued Circular No. 737 on 27 February 2026, clarifying the tax measures of Finance Law 50-25 for 2026, part of
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