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San Marino: EU E-Invoicing Fragmentation: States Adopt Divergent B2B Mandates

San Marino /

An article from 9 September 2026 in Il Sole 24 Ore surveys the fragmented landscape of B2B electronic invoicing and digital reporting obligations across EU member states. While the EU’s ViDA (VAT in the Digital Age) proposal aims to harmonize real-time digital reporting, individual countries are proceeding with national mandates at different paces and with

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Flemish region (Belgium): Flemish Court Upholds Inheritance Tax Reduction for Orphaned Minors

Flemish Region (Belgium) /

The Court of First Instance in Ghent ruled on 14 September 2026, published 9 October 2026, on the inheritance tax reduction for children under 21 who have lost both parents. The case examined whether the mechanism of representation (plaatsvervulling) for grandchildren violates the equality principle between children and grandchildren. The court upheld the reduction, finding

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United Kingdom: Week in Tax: Global Developments 5-9 October 2026

United Kingdom /

The KPMG Week in Tax for 5-9 October 2026 summarizes pivotal international tax developments. Highlights include progress on OECD Amount B (simplified baseline marketing/distribution pricing), IRS proposed regulations on the Corporate Alternative Minimum Tax (CAMT) under Section 55, UK secondary legislation laying the foundation for CBAM enforcement, and India’s new safe harbour rules for intra-group

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Ireland：Ireland Chairs EU Finance Ministers Meeting on Tax Policy Coordination

Ireland /

On 9 October 2026, Tánaiste and Minister for Finance Simon Harris chaired the informal meeting of EU Economic and Financial Affairs Ministers (ECOFIN) in Luxembourg, where tax policy coordination dominated the agenda. The meeting focused on three pillars: advancing the unfinished business of the Business in Europe: Framework for Income Taxation (BEFIT) proposal, reviewing the

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Italy: Business Real Estate: Leasing vs Renting Tax Efficiency Part 4

Italy /

As of 9 October 2026, the Italian tax authority has released the fourth installment of its comprehensive analysis on business real estate leasing versus purchasing. The article examines the asset method for accounting, the deductibility of lease payments, treatment of implicit interest, separation of land value, VAT implications, and IRAP considerations. This guidance is critical

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Luxembourg: Luxembourg 2027 Draft Budget Law: Key Tax and Social Measures

Luxembourg /

On 7 October 2026, the Luxembourg Minister of Finance presented the draft budget law for 2027 (bill n°8800, the “Draft Budget Law”) to the Parliament. This legislative proposal sets out the government’s fiscal policy for the upcoming year, introducing a series of tax and social measures designed to support economic competitiveness, enhance tax fairness, and

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Ukraine: Ukraine Transport Tax: Guide to Identifying Controlling Authority for Payment

Ukraine /

On 9 October 2026, the State Tax Service of Ukraine published methodological clarifications addressing a persistent ambiguity for corporate taxpayers: determining the correct controlling tax authority for transport tax (vehicle tax) remittance. The guidance resolves confusion arising from recent territorial reorganization of tax offices and the introduction of specialized units for large taxpayers. Under the

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Croatia: Croatia Tax Administration Publishes Payment Report for Settled Debts

Croatia /

On 9 October 2026, the Croatian Tax Administration (Porezna uprava) published its regular Izvješće o uplatama (Report on Payments), detailing tax debtors who have been removed from the official list of debtors after settling their obligations in full. This report is part of the Administration’s ongoing transparency efforts under the General Tax Act and the

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Denmark: Denmark Unveils 2027 Budget Tax Initiatives: Tech Tax, Cruise Levy

Denmark /

On 9 October 2026, the Danish Government presented its proposal for the Finance Bill 2027 (FFL27), outlining significant tax and growth policy initiatives under the Ministry of Taxation and Growth. The bill introduces a new technology tax targeting large digital enterprises and a dedicated levy on cruise ships to address environmental concerns and ensure fair

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United Kingdom: KPMG Week in Tax: 5-9 Oct 2026 International Tax

United Kingdom /

KPMG’s Week in Tax for 5–9 October 2026 delivers a concise briefing on critical international tax developments. This edition focuses on the OECD’s release of the Pillar Two GloBE Information Return (GIR) standardised XML schema, Australia’s draft legislation for hybrid mismatch rules alignment with BEPS Action 2, India’s advance pricing agreement (APA) programme updates, and

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