Luxembourg clarifies Pillar Two compliance, registration, transitional requirements

Nigeria's Federal Ministry of Finance issued transition guidelines on 18 June 2026 to direct taxpayers and stakeholders on implementing the Tax Acts 2025 framework, which applies from 1 January 2026, while preserving existing tax incentives and ensuring non-retroactive application of the new laws.

Canada’s Bill C-30 received Royal Assent on 19 June 2026, introducing measures to reduce household costs through fuel tax relief, CPP contribution cuts, and expanded homebuying assistance, alongside initiatives to support workers, businesses, and Canada's economic competitiveness. 

New administrative principles issued by the Ministry of Finance clarify the determination of permanent establishments and permanent representatives, including rules for home offices, desk-sharing arrangements, construction projects and digital business activities.

India has increased the special additional excise duty (SAED) on exports of diesel and aviation turbine fuel (ATF) through two Central Excise notifications, raising the rates to INR 14 per litre and INR 12.50 per litre respectively from 16 June 2026. 

Sri Lanka has enacted the Inland Revenue (Amendment) Act, No. 11 of 2026, introducing extensive changes to the Inland Revenue Act, No. 24 of 2017, including revised capital gains tax rates, expanded withholding tax obligations, new Taxpayer Identification Number (TIN) requirements, changes to residence rules, and enhanced compliance and enforcement measures.

Saudi Arabia's ZATCA Reminds High-Revenue Businesses to File VAT Returns.