KPMG Week in Tax: September 8 – 12, 2025

Recent tax developments from around the globe for the week of September 8 – 12, 2025

Share
September 15, 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).

  • Mexico: The proposed 2026 Economic Package introduces indirect tax reforms targeting digital platforms, including expanded value added tax (VAT) and income tax withholding for B2B transactions, higher excise taxes on online betting and explicit video games, and new real-time data access and transaction substantiation requirements for platforms. The measures are under legislative review until October 31, 2025. Read TaxNewsFlash
  • Netherlands: Guidance from the Dutch tax authorities provides important clarifications on the application of the minimum tax rules (Pillar Two / global anti-base erosion (GloBE)) in the Netherlands. The document—published in question and answer (Q&A) format—is intended to offer taxpayers practical guidance for implementing this complex legislation. Read TaxNewsFlash
  • United States: The U.S. Tax Court held that for section 199A qualified business income deductions, “W-2 wages” do not include wages disallowed under section 280E, upholding the IRS’s interpretation and reducing allowable deductions for businesses subject to 280E. This decision clarifies that only deductible wages count toward the 199A calculation. Read TaxNewsFlash

United States

  • U.S. Tax Court: W-2 wages not deductible under section 280E not taken into account in computing section 199A deduction
  • KPMG article: Employee retention credit rules continue to evolve
  • KPMG article: Guidance under Rev. Proc. 2025-28 on treatment of research and experimentation (R&E) costs after OBBBA
  • KPMG article: New CAMT election methods for partnerships under Notice 2025-28

Read TaxNewsFlash-United States

Transfer Pricing

  • Bahrain: Overview of guidance on domestic minimum top-up tax (DMTT)
  • Colombia: Tax proposals in Finance Bill
  • Isle of Man: Guidance on Pillar Two global minimum tax online service
  • Italy: Notification form for GloBE information return (GIR)
  • Netherlands: Q&A document on Minimum Tax Act 2024

Read TaxNewsFlash-Transfer Pricing

FATCA / IGA / CRS

  • Canada: Consultation on cryptoasset reporting framework (CARF) and CRS amendments
  • UK: Changes to FATCA and CRS reporting schemas

Read TaxNewsFlash-FATCA / IGA / CRS

Africa

  • South Africa: Proposal to reduce threshold for ring-fencing losses from certain trades

Read TaxNewsFlash-Africa

Americas

  • Colombia: Clarification of requirements for Authorized Economic Operators
  • Colombia: Tax proposals in Finance Bill
  • Honduras: “Great taxpayers” must adapt financial statements to IFRS for sustainability
  • Mexico: 2026 Economic Package includes proposed indirect tax reforms
  • Mexico: Tax incentives for economic development in qualifying regions
  • Peru: New income tax regime for agricultural sector

Read TaxNewsFlash-Americas

Asia Pacific

  • Australia: Consultation on changes to Top 100 GST program; simplifying GST guidance for food retailers
  • Australia: Consultations on draft legislation providing tax relief for alcohol producers, amendment to petroleum resource rental tax
  • Australia: Draft legislation extending build-to-rent tax concessions (New South Wales)
  • Australia: Draft legislation on GST treatment of copyright owners, multimedia products
  • Bahrain: Overview of guidance on domestic minimum top-up tax (DMTT)
  • Malaysia: Tax developments summary (September 2025)
  • Sri Lanka: Postponed implementation of VAT rules for supply of services by nonresident through electronic platforms
  • Uzbekistan: Legislation allowing offset of overpaid taxes against other tax types passed by Senate

Read TaxNewsFlash-Asia Pacific

Europe

  • Austria: Draft research premium guidelines 2025; other recent tax developments
  • Czech Republic: Legislation including changes to R&D allowances, other income tax changes passed by Parliament
  • Estonia: Amendments to motor vehicle tax
  • EU: Sale of in-game gold are taxable digital services (CJEU Advocate General opinion)
  • France: Measures for mandatory e-invoicing and e-reporting
  • Hungary: Tax authority announces stricter approach to online invoice reporting errors
  • Isle of Man: Guidance on Pillar Two global minimum tax online service
  • Italy: Notification form for GloBE information return (GIR)
  • Netherlands: Q&A document on Minimum Tax Act 2024
  • Poland: Legislation mandating national e-invoicing system (KSeF) and aligning tax regulations with new forms of company reorganization promulgated
  • Poland: Short-term rental permissible activity for family foundation; no right to issue corrective invoice after expiration of statute of limitations (court decisions)
  • Poland: VAT guidelines for deposit-refund system
  • UK: Deadline extended for final VAT returns after cancellation of registration
  • UK: Penalties for late payment of VAT, other taxes

Read TaxNewsFlash-Europe

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline