Executive Summary Bermuda’s Corporate Income Tax Agency reminds taxpayers with a 31 December 2025 fiscal year-end that Corporate Income Tax and Tax Credit Benefits returns are due 2 November 2026 via CITA Online. The obligation applies to MNE groups with annual revenue of EUR 750 million or more under the Corporate Income Tax Act 2023
Executive Summary Argentina’s tax landscape saw major federal and provincial developments in early November 2026, including the launch of the SIRCIP digital perception platform, the universal mandatory adoption of ARCA’s SIRE system for VAT withholding, a new Fiscal Innocence Regime for simplified taxpayers, and a landmark Supreme Court ruling limiting provincial Gross Income Tax over
Argentina Tax Intelligence – SIRCIP Digital Platform Launch and MiPyME Relief Extended Read More »
Executive Summary Overview: This week, the Barbados Revenue Authority (BRA) represented small island developing state interests at a global Competent Authorities Meeting addressing BEPS, mutual agreement procedures, and Pillar Two implementation, while also issuing a Policy Note designating rental car companies as Direct Tourism Services for VAT and Tourism Product Development Levy purposes. Important Updates
Executive Summary Aruba’s FreeZone Aruba and the Aruba Ports Authority signed a modernization MOU on October 22, 2026. The agreement targets digital customs processes, port infrastructure upgrades, and streamlined free zone procedures that may affect future tax incentives. Implementation workstreams begin in Q4 2026 with legislative amendments targeted for mid-2027. Secondary Regulatory & Regional Updates
The Inland Revenue Department has published advance notice of renewal requirements for the month of October 2026, targeting two distinct taxpayer groups. First, all motor vehicle registration numbers ending in zero (0) must be renewed on or before 30 October 2026 to maintain licensing compliance. Second, individuals holding a driver’s licence with an October birthday
On 30 October 2026, Argentina’s tax authority ARCA (Administración Federal de Ingresos Públicos) escalated enforcement actions against small and medium enterprises through aggressive embargo measures. The move comes as the country’s payment chain faces severe strain amid high inflation and currency controls. ARCA’s intensified collection efforts target outstanding tax debts, particularly Value Added Tax (VAT)
Argentina: Argentina ARCA Tax Embargoes Pressure SMEs Amid Payment Chain Crisis Read More »
As of 30 October 2026, Argentina’s Regime of Incentives for Large Investments (RIGI) faces mounting scrutiny over small business participation in the mining sector’s expansion. The regime, established under Law 27,742, offers 30-year fiscal stability, reduced import duties, and accelerated VAT refunds for projects exceeding $200 million. However, SME associations argue the threshold excludes local
Argentina: Argentina RIGI Mining Investment Regime Sparks SME Inclusion Debate Read More »
On 29 October 2026, the Dutch Ministry of Finance released updated guidance on the applicable limitation provision for Ziektewet (ZV) and Ongevallenverzekering (OV) premiums. This provision sets the maximum annual income threshold subject to employee and employer social security contributions for health insurance and accident insurance. For the 2026 tax year, the maximum daily wage
Curaçao: Netherlands ZV OV Premium Limitation Provision Updated Read More »
As of 29 October 2026, Argentina’s Senate began debate on a comprehensive SME Incentive Regime combining tax benefits with social policy innovations. The bill proposes a 50% reduction in employer social security contributions for new hires at micro and small enterprises for 24 months, accelerated VAT refunds (10 business days), and a 20% tax credit
The Government of Curaçao has officially published the National Ordinance Minimum Tax 2024 (Landsverordening Minimumbelasting 2024) on 29 October 2026, implementing the OECD/G20 Inclusive Framework’s Pillar Two Global Anti-Base Erosion (GloBE) Rules. The legislation introduces a 15% domestic minimum top-up tax (DMTT) for multinational enterprise (MNE) groups with consolidated annual revenues exceeding €750 million, effective
Curaçao: Curaçao Publishes Pillar Two Global Minimum Tax Legislation Read More »
