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Ireland: Ireland Corporate Tax Surges €3bn on Multinational Front-Loading

Ireland /

As of 2 October 2026, Ireland’s Exchequer returns show a €3 billion boost in corporation tax receipts driven by multinational enterprises front-loading payments ahead of the OECD Pillar Two global minimum tax regime effective January 2027. The Revenue Commissioners confirmed that the surge reflects timing differences as groups adjust intra-year payment schedules to optimize credit

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Poland: Poland VAT Margin Scheme: Auction Fees Excluded from Tax Base

Poland /

On 2 October 2026, the Director of the National Revenue Information (KIS) issued an interpretation concerning the VAT margin scheme for a used car purchased at auction. The taxpayer sought to include the auction fee and transport costs in the purchase price (margin base). KIS ruled that only amounts paid or payable to the supplier

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Russia: Government Approves Support for Ozon Entrepreneurs Hit by Attacks

Russia /

On 2 October 2026, the Government of the Russian Federation adopted a decree providing targeted support measures for individual entrepreneurs and small businesses operating on the Ozon marketplace who suffered financial losses due to cyberattacks in August-September 2026. The package includes a deferral of tax payments (VAT, profit tax, social contributions) for up to 6

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Italy: Italy Tax Appeal Notification Valid at First-Instance Elected Domicile

Italy /

Published on 2 October 2026, Supreme Court ordinance n. 25428/2026 clarifies a key procedural issue in tax litigation: the domicile elected by the taxpayer in the first-instance tax commission (Commissione Tributaria Provinciale) remains effective for the notification of the appeal (appello) to the Regional Tax Commission (Commissione Tributaria Regionale), even if the appeal is filed

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Russia: Russia Exempts World Youth Festival Grants from Personal Income Tax

Russia /

Effective 30 September 2026, monetary grants awarded by the Directorate of the World Youth Festival (WYF) are explicitly exempt from personal income tax (PIT) under a newly enacted amendment to Article 217 of the Russian Tax Code. The Directorate, acting as the operator of international youth events in Russia, disburses grants to participants, volunteers, and

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United Kingdom: Week in Tax: Global Developments 28 Sep – 2 Oct 2026

United Kingdom /

The KPMG Week in Tax for 28 September – 2 October 2026 reports on the commencement of OECD Pillar Two peer reviews, the European Commission’s Business in Europe: Framework for Income Taxation (BEFIT) directive proposal, increased US transfer pricing documentation penalties under Section 6662, and Australia’s revised thin capitalization rules for general class investors. These

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Estonia: Estonia Budget Council Warns of Tax Hikes Amid Fiscal Deficit

Estonia /

On 2 October 2026, the Chairman of Estonia’s State Budget Control Select Committee delivered a stark assessment of the country’s fiscal trajectory, warning that the government faces an unavoidable choice between deep expenditure reductions across major policy areas or broad-based tax increases. The statement comes as the 2027 state budget negotiations intensify, with the general

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Poland: Poland e-Delivery Mandate: Accountant Duties for Client Mailboxes

Poland /

Effective 1 October 2026, a broad group of entrepreneurs must maintain an active e-Delivery (e-Doręczenia) address. For accounting offices, this is not merely a technical channel change but requires establishing clear internal procedures: who receives electronic correspondence, who forwards it to the office, and who monitors deadlines. Failure to manage e-Delivery properly may result in

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United Kingdom: HMRC Publishes Deliberate Tax Defaulters List October 2026

United Kingdom /

On 2 October 2026, HMRC published its quarterly list of deliberate tax defaulters under the Publishing Details of Deliberate Tax Defaulters (PDDD) regime, naming 47 individuals and businesses who have been penalized for deliberate inaccuracies in tax returns or deliberate failure to comply with tax obligations. The PDDD regime, established under the Finance Act 2010,

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Russia: Russia FTS Launches 2025 Tax Notifications Portal for Property and Income

Russia /

On 2 October 2026, the Federal Tax Service (FTS) of Russia launched a dedicated promotional webpage providing comprehensive guidance on tax notifications for the 2025 tax period. The portal consolidates information on calculation methodologies, payment deadlines, and recent legislative changes affecting property tax for individuals and personal income tax (PIT) on certain income categories. Notably,

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