For a full summary of global tax developments, visit kpmg.com/TaxNewsFlash.
To contact the International Tax Team email internationaltax@kpmg.com.
To register for the International Tax webcasts, click here.
Anguilla
Anguilla | |||
Tax legislation approved and regulatory update | Tax compliance | 21 July 2026 | Regulations amended to implement Common Reporting Standard (CRS) 2.0. Read more |
Antigua and Barbuda
Antigua and Barbuda | |||
Tax legislation approved and regulatory update | Tax compliance | 27 July 2026 | Circular on remediation of pre-existing accounts under common reporting standard (CRS). Read more |
Argentina
Argentina | |||
Treaties | Income Tax | 31 July 2026 | Approval of protocol with France to modernize double tax treaty. Read more |
Tax legislation approved and regulatory update | Trade & Customs | 31 July 2026 | Updated postal shipment rules and courier regime. Read more |
Tax legislation approved and regulatory update | Trade & Customs | 30 July 2026 | Digital certificates of origin streamline release of customs guarantees. Read more |
Tax legislation approved and regulatory update | Trade & Customs | 28 July 2026 | New export procedures for hydrocarbons and MERCOSUR origin declarations. Read more |
Treaties | Income Tax | 16 July 2026 | Tax Treaty with Austria Enters into Force, Effective from 1 January 2027. Read more |
Tax legislation approved and regulatory update | Transfer Pricing | 06 July 2026 | Unified contract registry rules for commodity exports serve as primary transfer pricing control mechanism. Read more |
Bermuda
Bermuda | |||
Tax legislation approved and regulatory update | Tax compliance | 21 July 2026 | Primary corporate income tax (CIT) return schedules and instructions. Read more |
Canada
Canada | |||
KPMG publications | Income Tax | 27 July 2026 | Guide to Canadian mining taxation. Read more |
Tax legislation approved and regulatory update | Tax compliance | 27 July 2026 | Updated CRS 2.0 guidance. Read more |
Tax legislation approved and regulatory update | Indirect tax | 21 July 2026 | Provincial sales tax (PST) on professional services expanded to additional accounting services (British Columbia) (B.C.). Read more |
Tax legislation approved and regulatory update | Trade & Customs | 14 July 2026 | Updated list of imported goods targeted for potential audits. Read more |
KPMG publications | Various tax topics | 08 July 2026 | Updates on 2026 direct and indirect tax rates and other changes for accounting purposes. Read more |
Cayman Islands
Cayman Islands | |||
Tax legislation approved and regulatory update | Tax compliance | 09 July 2026 | FATCA reporting reminder and relief for missing US TINs. Read more |
Tax legislation approved and regulatory update | Trade & Customs | 01 July 2026 | Duty-free imports of fuel until September 30, 2026. Read more |
Chile
Chile | |||
Tax legislation approved and regulatory update | Income Tax | 29 June 2026 | Guidance on determination of foreign tax paid credit (IPE credit) with respect to dividends, other tax developments. Read more |
Tax legislation approved and regulatory update | Transfer Pricing | 11 June 2026 | Transfer pricing guidance for distributors. Read more |
Colombia
Colombia | |||
Proposed legislation | Various tax topics | 27 July 2026 | Tax reform bill 2026. Read more |
Costa Rica
Costa Rica | |||
Tax legislation approved and regulatory update | Indirect tax | 29 July 2026 | Increased excise tax rates for non-alcoholic beverages, perfumed soap. Read more |
Proposed legislation | Tax compliance | 02 July 2026 | Proposal to require taxpayers to register telephone numbers associated with e-payment methods. Read more |
Dominican Republic
Dominican Republic | |||
Tax legislation approved and regulatory update | Various tax topics | 16 July 2026 | Changes to tax code concerning income tax, real estate, inheritance and gift tax, other tax developments. Read more |
Honduras
Honduras | |||
Tax legislation approved and regulatory update | Tax compliance | 13 July 2026 | Preparation for new beneficial ownership law. Read more |
Administrative and case law | Indirect tax | 08 July 2026 | Law restricting sales tax refunds and expanding sanctioning powers held unconstitutional (Constitutional Chamber of Supreme Court decision). Read more |
Tax legislation approved and regulatory update | Various tax topics | 08 July 2026 | Tax amnesty programs extended. Read more |
Mexico
Mexico | |||
Tax legislation approved and regulatory update | Various tax topics | 20 July 2026 | Updates to digital platform and digital services rules. Read more |
Tax legislation approved and regulatory update | Various tax topics | 14 July 2026 | First resolution of amendments to miscellaneous tax resolution (RMF) for 2026. Read more |
Panama
Panama | |||
Tax legislation approved and regulatory update | Transfer Pricing | 16 July 2026 | New transfer pricing reporting Form 930 version 3. Read more |
Trinidad and Tobago
Trinidad and Tobago | |||
Tax legislation approved and regulatory update | Various tax topics | 22 July 2026 | Tax measures in Finance Act 2026. Read more |
Uruguay
Uruguay | |||
Tax legislation approved and regulatory update | Tax compliance | 07 July 2026 | CRS amendments enter into force. Read more |
