Europe

Ukraine: Ukraine Draft Law Proposes New Taxation for Marketplace Import Parcels

On 15 September 2026, the Verkhovna Rada of Ukraine registered Draft Law No. 11223 “On Amendments to the Tax Code and Customs Code Regarding Taxation of Low-Value Import Shipments from Electronic Marketplaces.” The bill responds to the exponential growth of cross-border e-commerce and aims to align Ukrainian legislation with the EU’s Import One Stop Shop

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United Kingdom: OECD Releases New Global Minimum Tax Guidance for 2026

In September 2026, the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting published three pivotal documents advancing the Global Minimum Tax (GMT) implementation: an updated GloBE Information Return, new Administrative Guidance, and Terms of Reference for the review of a jurisdiction’s GMT regime. These publications provide critical clarity for in-scope multinational enterprises (MNEs) preparing

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France: France Inheritance Tax: Grandchildren Substitution Rights Clarified

On 15 September 2026, the French public service portal published a jurisprudence update addressing the rules governing representation inheritance (représentation successorale) when grandchildren inherit in place of a deceased parent. This clarification, issued under the general civil code provisions on succession law, directly impacts the calculation of inheritance tax (droits de succession) liabilities for beneficiaries.

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Austria:26 Million Euros in Tax Evasion Uncovered by Office for Fraud Prevention

The Office for Fraud Prevention (Amt für Betrugsbekämpfung) presented its half-year report for 2026, revealing that audits and investigations uncovered tax evasion and duty shortfalls totaling 26 million euros. The results stem from focused controls in high-risk sectors such as construction, gastronomy, temporary employment, and cross-border trade. The office also intensified cooperation with social insurance

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Bosnia and Herzegovina: FBiH Tax Inspectors Conduct 35 Supervisory Controls in HNK Region

On 15 September 2026, the Federal Tax Administration (FTA) of the Federation of Bosnia and Herzegovina announced that its inspection teams operating in the Herzegovina-Neretva Canton (HNK) completed 35 inspection supervisions during a recent targeted enforcement campaign. The controls were carried out under the framework of the FTA’s 2026 Annual Inspection Plan, which prioritizes high-risk

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Netherlands: Dutch Tax Authority Previews 2027 Tax Plan Implementation

On 15 September 2026, the Dutch Tax Administration (Belastingdienst) published a detailed overview of its pre-implementation review process for the 2027 Tax Plan (Belastingplan 2027). The plan, presented by the Cabinet on Prinsjesdag, contains a package of legislative tax proposals impacting millions of citizens and businesses. The Tax Administration emphasizes that extensive preparation precedes these

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Finland: Finland Issues Advance Tax Ruling KVL 2026/20

On 15 September 2026, the Finnish Tax Administration published advance ruling KVL:2026/20, clarifying the tax treatment of income derived from digital platform activities under the OECD’s Pillar Two framework. The ruling addresses the allocation of taxing rights for multinational enterprises operating digital platforms in Finland and provides guidance on the application of the global minimum

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Austria:BMF and OeKB Implement Further Measures for Energy Infrastructure Financing

The Federal Ministry of Finance and the Oesterreichische Kontrollbank (OeKB) have agreed on additional measures to facilitate financing for energy infrastructure projects critical to Austria’s climate neutrality goals. The package includes expanded guarantee frameworks, subsidized loans for grid expansion, renewable generation, and storage, as well as risk-sharing mechanisms for private investors. The initiative complements the

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Finland: Finland Issues Advance Tax Ruling KVL 2026/21

On 15 September 2026, the Finnish Tax Administration released advance ruling KVL:2026:21, concerning the application of the Finnish Controlled Foreign Company (CFC) rules to holding companies located in low-tax jurisdictions. The ruling examines the conditions under which undistributed income of a foreign subsidiary is attributed to the Finnish parent company, focusing on the “genuine economic

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Austria:Botox, Fillers, Fat-Dissolving Injections: Finance Police Shut Down Illegal Beauty Studio

The finance police (Finanzpolizei) conducted a raid on an illegal beauty studio in Vienna offering medical aesthetic treatments such as Botox injections, dermal fillers, and fat-dissolving procedures without the required medical licenses. The operators also evaded income tax, VAT, and social security contributions by employing undeclared staff and operating off the books. The operation resulted

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