Belgium e-filing system now available for 2025 corporate tax returns

The House's 215-211 vote on 29 April 2026 advances a streamlined budget resolution authorising USD 140 billion in deficit spending for immigration enforcement through 2035, while maintaining a decade-long freeze on all federal tax rates and projecting national debt will exceed USD 49 trillion by the end of the period.

Switzerland has extended the withholding tax exemption provisions applicable to instruments issued by financial institutions classified as too big to fail.

Greece has introduced an omnibus tax bill incorporating DAC8 and DAC9 directives, Pillar Two rules, VAT and penalty reforms, and targeted income tax changes, with staggered effective dates and key administrative measures aimed at strengthening tax transparency and compliance.

Taiwan’s Northern Area National Taxation Bureau has intensified audits of 2023 CFC filings to verify compliance with substantive activity and de minimis exemption rules.

The Brazilian tax authority has ruled that US Limited Liability Companies owned by Brazilian residents must be treated as privileged tax regimes, requiring automatic year-end taxation regardless of profit distribution. The decision affects Brazilians using the popular pass-through structure for business and investment purposes.

The OECD and Belgium's Federal Public Service Finance have launched an eight-month training programme to help 34 participants from 22 jurisdictions across Africa, Asia, the Caribbean, Europe, Latin America and the Pacific strengthen their capacity to recover tax claims across borders and combat tax evasion.