A draft Finnish government proposal published on 28 April 2026 sets out two significant legislative amendments: the corporate income tax rate would be decreased from 20% to 18%, and the tax loss ...

On 11 September 2026, Australia's government released the draft legislation "Treasury Laws Amendment (Tax Reform No. 5) Bill 2026: Better targeting the Research and Development Tax Incentive" for ...

The OECD released a new batch of updated transfer pricing country profiles for eight jurisdictions on 22 January 2026. Similar to previous batches of profiles released in May, July, and October 2025, ...

The Philippine Bureau of Internal Revenue (BIR) on 14 April 2026 issued Revenue Memorandum Circular 030-2026 extending the deadline for filing the 2025 annual income tax return (AITR) and the required ...

The Reserve Bank of India (RBI) has notified the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 (“FEMA Export and Import Regulations, 2026” or “regulations”) ...

On 28 May 2026, the Australian government introduced Treasury Laws Amendment (Tax Reform No. 1) Bill 2026. Relevant to property funds, the bill introduces legislation to implement the Federal Budget ...

On 12 June 2026, the Inland Revenue (Amendment) (Preferential Tax Regimes for Funds, Family-owned Investment Holding Vehicles and Carried Interest Bill) 2026 (the “bill”) was published in the Hong ...

Decision No. 1272/QD-BTC dated 26 May 2026 (Ministry of Finance), effective as from the same date, announced five amended and supplemented administrative procedures related to tax administration under ...

RMC No. 5-2024 lists examples of cross-border services, such as consulting services, information technology outsourcing, financial services, telecommunications, engineering and construction, education ...

On 18 September 2024, the Australian Taxation Office (ATO) published its findings reports from the Top 100 and Top 1,000 justified trust assurance programs undertaken in the year ended 30 June 2024.

At Malaysia’s House of Representatives (Dewan Rakyat) on 7 July 2026, the prime minister announced the e-Invoice Special Voluntary Disclosure Programme (SVDP), which is effective immediately and will ...

Taiwan (China) (“Taiwan”) and Singapore signed their first comprehensive income tax agreement in 1981. As international tax standards have evolved, the agreement has become outdated in both its ...