KPMG Week in Tax: September 22 – 26, 2025

Recent tax developments from around the globe for the week of September 22 – 26, 2025

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September 29, 2025

KPMG Week in Tax—published weekly to provide an overview of tax developments as reported in TaxNewsFlash—includes summaries of select tax-related news followed by a full list of reports (more information can be found at the links provided).

  • United States: The IRS will phase out paper tax refund checks for individuals starting September 30, 2025, transitioning to electronic payments to enhance security, accelerate refunds, and reduce costs, with detailed guidance forthcoming. While most refunds will be issued via direct deposit or other secure electronic methods, alternative options and limited exceptions will remain available, and current payment procedures can continue until further notice. Read TaxNewsFlash
  • Greece: The Ministry of Finance published new decisions outlining procedures, compliance obligations, and incentives for early adoption of e-invoicing, with tax benefits for businesses implementing ahead of the 2026 mandate. Eligible entities—including large enterprises and other businesses engaged in B2B and B2G transactions—can receive 100% enhanced depreciation and deductibility for related expenses, provided they submit required declarations by specified deadlines and use certified providers or the AADE “timologio” application. Read TaxNewsFlash
  • OECD: Albania has become the 10th jurisdiction to sign the multilateral convention enabling implementation of the OECD’s subject to tax rule (STTR), which allows source countries to impose additional tax on certain cross-border intragroup payments taxed below 9% in the recipient’s jurisdiction. This convention streamlines the process for Inclusive Framework members to incorporate the STTR into existing bilateral tax treaties. Read TaxNewsFlash

United States

  • IRS announces phase out paper tax refund checks starting with individual taxpayers 
  • Notice 2025-54: Per diem rates, substantiation of employee lodging, meals, incidentals (2025-2026)
  • KPMG article: Effect of OBBBA on application of corporate alternative minimum tax (CAMT) 
  • KPMG article: Strict construction and the interpretation of tax regulations 
  • KPMG report: Accounting for One Big Beautiful Bill Act—key policies to review after enactment  

Read TaxNewsFlash-United States

Cooperatives

  • Notice 2025-52: Farmers, ranchers affected by drought allowed more time to replace livestock

Read TaxNewsFlash-Cooperatives

Transfer Pricing

  • OECD: Albania signs multilateral convention implementing Pillar Two subject to tax rule
  • UK: HMRC can retrospectively designate Pillar Two territories, qualifying top-up taxes

Read TaxNewsFlash-Transfer Pricing

Trade & Customs

  • Federal Circuit: Tariffs on Chinese imports upheld 
  • U.S. amendments to HTSUS to adjust tariffs on EU products 
  • U.S. BIS seeks comments on Section 232 investigations of imports of medical equipment and robotics 
  • U.S. OFAC amends Syria-Related Sanctions Regulations 
  • U.S. OFAC announces settlement agreement with digital asset exchange for violations of multiple sanctions programs

Read TradeNewsFlash-Trade & Customs

Africa

  • South Africa: Draft regulations implementing cryptoasset reporting framework (CARF) and revising CRS rules
  • South Africa: Updated urban development zone tax incentive guide, including extension to 2030

Read TaxNewsFlash-Africa

Americas

  • Anguilla: Import goods tax replaces GST
  • Argentina: Export duty rate of 0% for certain goods
  • Canada: Determination for dividend taxation purposes of whether corporations in “trust sandwich” are considered connected made at trust’s taxation year end (Federal Court of Appeal decision)
  • Costa Rica: Guidance on new digital tax platform
  • Mexico: Program inviting companies to correct tax status with respect to services received from suppliers not registered with Repse
  • Saint Lucia: Waiver of 6% service charge tax on essential goods
  • Venezuela: VAT exemptions for key imports suspended amid economic emergency; VAT and customs duty exemptions for certain strategic imports

Read TaxNewsFlash-Americas

Asia Pacific

  • Australia: Final compliance guideline on capital raised for purpose of funding franked distributions 
  • Bahrain: Updated VAT registration guide 
  • Sri Lanka: Guidance on tax exemptions and incentives for businesses of strategic importance in Colombo Port City 
  • Turkey: Amendments to VAT guidance; changes to special consumption tax on petroleum products, adapted vehicles 
  • Turkey: Draft law introducing various direct and indirect tax changes; other recent tax-related developments 
  • Turkey: Increased withholding tax rates for income from certain financial instruments 
  • UAE: Updated rules for qualifying free zone taxpayers 
  • Vietnam: Tax incentives available under new international financial centers regime

Read TaxNewsFlash-Asia Pacific

Europe

  • Denmark: Updated DAC7 reporting guidance 
  • Greece: Procedure to claim incentives for early implementation of e-invoicing 
  • Luxembourg: Extension of 2024 housing package tax measures 
  • OECD: Albania signs multilateral convention implementing Pillar Two subject to tax rule 
  • Poland: New KSeF manual to support mandatory e-invoicing implementation 
  • UK: HMRC can retrospectively designate Pillar Two territories, qualifying top-up taxes

Read TaxNewsFlash-Europe

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