INTERNATIONAL
European Union: EU Updates Non-Cooperative Tax Jurisdictions List After Progress
On 9 October 2026, the Council of the European Union adopted the latest revision of the EU list of non-cooperative tax jurisdictions, reflecting substantial progress achieved through ongoing dialogue and cooperation with listed jurisdictions. The update, made under the Council’s mandate to promote global tax transparency and fair taxation, removes…
European Union: Commission Proposes Extending Anti-VAT Fraud Tools to 2030
On 1 October 2026, the European Commission adopted a legislative proposal to extend two critical anti-VAT fraud instruments—the optional reverse charge mechanism and the quick reaction mechanism—until 30 June 2030. These tools, originally introduced under Council Directive 2006/112/EC (VAT Directive) and subsequently extended, allow Member States to temporarily shift VAT…
European Union: EU Customs Duty Guidance Updated with Union Handling Fee
Effective 1 November 2026, the European Commission has updated its guidance on the €3 customs duty relief for low-value consignments to incorporate the new €2 Union handling fee introduced under Regulation (EU) 2026/xxx (amending Regulation 1186/2009). The handling fee applies to goods imported via distance sales not exceeding €150, collected…
European Union: EU Tax Administration Summit TADEUS Convenes in Dublin
The Tax Administration EU Summit (TADEUS) convened in Dublin on 6–7 October 2026, hosted by the Irish Revenue Commissioners. The summit gathered heads of EU tax administrations, senior officials, and Commission representatives to discuss strategic priorities including digital transformation of tax administration, real-time data analytics for compliance, cross-border cooperation frameworks,…
European Union: CBAM Webinar Follow-Up: Emissions Calculation & Certificates
On 30 September 2026, the European Commission released follow-up materials for the fourth webinar in its CBAM implementation series, focusing on emissions calculation methodologies, CBAM declaration completion, and certificate surrender processes. The webinar addressed practical challenges faced by importers and authorised declarants during the definitive period starting 2026, including the…
European Union: EU CBAM De Minimis Threshold Covers 1% Emissions, Commission Finds
On 30 September 2026, the European Commission published its assessment of the Carbon Border Adjustment Mechanism (CBAM) de minimis threshold. The evaluation confirms that the current single mass-based threshold applies to no more than 1% of total embedded emissions in imported goods. This finding is critical for importers and non-EU…
AMERICAS
Argentina: Argentina Super RIGI: Tech Giant Investment Boosts Tax Incentives
On 10 October 2026, El Cronista reported that Argentina’s Super RIGI (Régimen de Incentivo para Grandes Inversiones) regime has attracted significant interest from a major global technology corporation, signaling growing foreign confidence in the country’s tax incentive framework for large-scale investments. The article highlights the government’s push to secure legislative…
Argentina: Argentina Provincial Tax Revenue Declines as Key Levy Falters
On 10 October 2026, El Cronista revealed that Argentina’s provincial tax collections are losing momentum due to a sharp decline in the Gross Income Tax (Impuesto a los Ingresos Brutos), the single largest revenue source for subnational governments. The report, based on latest consolidated fiscal data, shows real-term contractions across…
Uruguay: Uruguay IRPF Fixed Payment for Foreign Income and Inbound Expats
On 9 October 2026, Uruguay’s Directorate General of Taxation (DGI) published Resolution No. 2294/2026 establishing a fixed payment regime for Personal Income Tax (IRPF) applicable to foreign-source income and inbound expatriates (impatriados). The resolution aims to simplify compliance for taxpayers receiving income from abroad and for qualifying expatriate employees under…
Uruguay: Uruguay DGI Releases September 2026 Tax Bulletin No. 640
On 9 October 2026, the Dirección General Impositiva (DGI) of Uruguay published its monthly Informative Bulletin No. 640 covering September 2026 tax developments. This official publication serves as the primary communication channel for tax administration updates, regulatory interpretations, compliance deadlines, and procedural guidance for taxpayers operating in Uruguay. The bulletin…
Panama: Panama Removed from EU Tax Blacklist, Moves to Annex II
On 9 October 2026, the European Union officially removed Panama from its list of non-cooperative tax jurisdictions (the “blacklist”) and transferred the country to Annex II, which comprises jurisdictions that have committed to addressing EU concerns but require monitoring. This decision follows a comprehensive review by the EU Code of…
Colombia: Company Liquidation Does Not Extinguish Tax Obligations, DIAN Rules
On 9 October 2026, Colombia’s National Tax and Customs Directorate (DIAN) issued Concept 016289, clarifying that the registration of a company’s final liquidation account and the cancellation of its Unique Tax Registry (RUT) do not extinguish tax obligations accrued during the entity’s existence. The ruling confirms that the tax administration…
EUROPE
Poland: Q4 2026 Tax Compliance Calendar: Key Deadlines & 2027 Changes
On 22 October 2026, EY Poland releases its quarterly compliance calendar webcast, providing a detailed roadmap of the most critical tax filing deadlines and legislative changes for the fourth quarter of 2026 and the upcoming 2027 fiscal year. With the Polish tax administration accelerating the digitalisation agenda — mandating KSeF…
Greenland: Greenland Drops Tax Proposal Threatening Foreign Investment
As of 15 October 2026, the Government of Greenland (Naalakkersuisut) has announced its intention to withdraw a proposed tax measure that local business leaders warned would discourage foreign buyers and complicate the sale of Greenlandic companies. The proposal, which had been under consideration as part of broader fiscal reforms, faced…
Spain: Spain Tax Agency Bars Seizure of Protected Self-Employed Savings
As of 13 October 2026, the Spanish Tax Agency (AEAT) has been legally barred from seizing the savings of self-employed individuals when those funds originate from income categories protected by law, such as the minimum interprofessional wage (SMI) thresholds. This ruling extends existing embargo protections on professional earnings, confirming that…
Spain：Spain IRPF Tax Revenue Surges 30% on Savings Investment Income
On 12 October 2026, the Spanish Tax Agency (AEAT) released data showing a 30% year-on-year increase in Personal Income Tax (IRPF) collections derived from savings and investment income. This surge reflects higher returns on financial assets amid elevated interest rates and strong market performance, significantly boosting the tax base for…
Ireland: European Parliament Adopts Corporate Tax Strategy Recommendations
The European Parliament plenary adopted a non-legislative resolution on corporate tax strategy on 12 October 2026, setting out priorities for the next Commission work programme. The resolution endorses swift implementation of OECD Pillar Two (global minimum 15% tax), calls for a standalone EU digital levy if global consensus fails, and…
Latvia: EU Imposes Anti-Dumping Duties on Chinese Pea Protein
On 9 October 2026, the European Commission adopted Implementing Regulation (EU) 2026/XXXX establishing definitive anti-dumping duties on imports of pea protein originating in the People’s Republic of China. The investigation, initiated in early 2025, concluded that Chinese exporters were selling pea protein in the EU at prices significantly below normal…
ASIA PACIFIC
Mainland China: Lease Contract Scheme Behind Improper Tax Preference Claims
On 12 October 2026, an investigative feature exposed the mechanics of the Zhejiang Zhongshui Biaotixin scheme, where the firm created a library of template lease contracts with inflated rents, backdated signatures, and matching bank transfer records (later reversed). The firm coached client finance staff on “audit interview scripts” to maintain…
Azerbaijan: Nakhchivan Active Taxpayer Count Rises 11.5 Percent
On 12 October 2026, the State Tax Service disclosed that the number of active taxpayers in the Nakhchivan Autonomous Republic has grown by 11.5 percent compared to the previous reporting period. This growth reflects enhanced tax registration drives, improved voluntary compliance, and the impact of digital onboarding services such as…
Indonesia: DJP Emphasizes Tax Role in Nation Building at North Sumatra University Lecture
On 12 October 2026, the Directorate General of Taxes (DJP) delivered a keynote address at the General Lecture (Kuliah Umum) of Universitas Sisingamangaraja XII Tapanuli in North Sumatra, reinforcing the critical function of taxation as the primary instrument of state financing and socioeconomic equity. The session, attended by faculty, students,…
Mainland China: Yantai Bureau Cracks Down on Revenue Splitting Scheme
On 12 October 2026, the Yantai Municipal Tax Bureau announced penalties against Laizhou Batong Financial Management Co., Ltd. for its own tax evasion (RMB 6.2 million) and for designing revenue-splitting structures for 15 manufacturing clients (RMB 34.8 million in underpaid corporate income tax). The firm advised clients to fragment single…
Indonesia: Marubeni Group Receives Global Minimum Tax and Annual Tax Return Training
On 12 October 2026, the DJP conducted a specialized tax education session for the Marubeni Group, a major Japanese multinational conglomerate operating across energy, infrastructure, and consumer sectors in Indonesia. The session covered two critical regulatory domains: the implementation of the Global Minimum Tax (GMT) under PMK-136/PMK.03/2024, aligning with OECD…
Mainland China: Large Transfers Reveal Revenue Splitting Truth in Shandong
On 12 October 2026, a companion investigative report detailed how the Laizhou Batong scheme was uncovered through analysis of large-value inter-company transfers (exceeding RMB 500,000) that circularly moved funds among the fragmented entities to simulate independent operations. The SAT’s new “fund flow topology” algorithm mapped the network structure, revealing a…
MIDDLE EAST & AFRICA
Zambia：ZRA Engages Business Groups on Tax Data Migration Plan
On 13 October 2026, the Zambia Revenue Authority (ZRA) commenced a structured engagement with major business associations, including the Zambia Chamber of Commerce and Industry (ZACCI) and the Zambia Association of Manufacturers (ZAM), to discuss the migration of taxpayer data onto a new integrated tax administration platform. This initiative follows…
South Africa：South Africa Customs Publishes Weekly Unentered Goods List
On 12 October 2026, the South African Revenue Service (SARS) published its latest Customs Weekly List of Unentered Goods, a critical compliance tool for importers, freight forwarders, and customs brokers operating in South Africa. Under the Customs and Excise Act, goods that remain unentered for home consumption, warehousing, or transit…
Oman: Oman Tax Authority Holds Withholding Tax Workshop for Govt Entities
On 12 October 2026, the Oman Tax Authority conducted a specialized workshop on withholding tax for government entities. The workshop aimed to enhance compliance with withholding tax obligations under the Income Tax Law. Government entities are required to withhold tax on payments to non-residents and certain residents. The workshop covered…
Burundi: Burundi Revenue Authority Warns of Fake Social Media Accounts
On 12 October 2026, the Burundi Revenue Authority (Office Burundais des Recettes – OBR) issued an official public warning regarding the proliferation of fraudulent social media accounts that illegally use the OBR’s name, logo, insignias, images, and publications. These fake accounts present themselves as official OBR platforms or affiliated services,…
Zimbabwe: ZIMRA Expands Taxpayer Education Outreach in Karoi Agricultural Hub
On 10 October 2026, the Zimbabwe Revenue Authority (ZIMRA) conducted a taxpayer education outreach program in Karoi, a key agricultural town in Mashonaland West Province. The initiative forms part of ZIMRA’s ongoing compliance improvement strategy under the Revenue Authority Act [Chapter 23:11], focusing on voluntary compliance through stakeholder engagement. The…
Niger：Niger Launches Budget Conferences for 2027 Finance Law and Multi-Year Spending Plan
On 9 October 2026, the Niger Ministry of Economy and Finance officially launched the budget conferences that will shape the preparation of the initial 2027 Finance Law (Loi de Finances Initiale 2027) and the multi‑year expenditure programming for 2027‑2029 (Document de Programmation Pluriannuelle des Dépenses 2027‑2029). The ceremony was presided…