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KPMG Week in Tax: April 6 – 10, 2026

Recent tax developments from around the globe for the week of April 6 – 10, 2026

April 13, 2026

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: Proposed regulations provide rules and definitions related to the new 1% excise tax imposed under section 4475—as enacted by the “One Big Beautiful Bill Act” (OBBBA)—on certain remittance transfers that occur after December 31, 2025. Read TaxNewsFlash
  • United States: Final regulations identify occupations that customarily and regularly received tips on or before December 31, 2024, and provide a definition of “qualified tips” for purposes of the income tax deduction for qualified tips enacted under OBBBA. Read TaxNewsFlash
  • Belgium: The first filing deadline for both the domestic minimum top-up tax (DMTT) return and the income inclusion rule (IIR) top-up tax return has been extended to September 30, 2026. This is the second extension of the original November 30, 2025, DMTT deadline and follows the release of draft return templates and a public consultation on the IIR return. Read TaxNewsFlash

United States

  • Final regulations: Occupations that customarily and regularly receive tips and definition of “qualified tips”
  • Proposed regulations: Excise tax on remittance transfers
  • Notice 2026-25: Housing expense limit adjustments, foreign locations for 2026
  • Rev. Proc. 2026-14: Guidance regarding procedure for nominating census tracts to be designated as QOZs
  • U.S. Tax Court: Taxpayer’s section 245A dividends received deduction partially disallowed under section 246, foreign tax credit disallowance increased under section 965
  • IRS announces tax relief for taxpayers affected by severe storms in Hawaii
  • IRS announces tax relief for taxpayers affected by Winter Storm Fern in Tennessee

Read TaxNewsFlash-United States

Exempt Organizations

  • IRS expands Business Tax Account access to tax-exempt organizations
  • Rev. Proc. 2026-14: State procedures for nominating census tracts to be designated as QOZs, beginning July 1, 2026, and lasting 90 days

Read TaxNewsFlash-Exempt Organizations

 

Transfer Pricing

  • Belgium: Extended filing deadline for DMTT and IIR top-up tax return
  • EU: First carbon border adjustment mechanism (CBAM) certificate price now available
  • Georgia: New reporting form for international “controlled transactions”
  • Montenegro: Global minimum tax law approved by Parliament
  • Netherlands: Guidance clarifying meaning of treaty PE for purposes of Pillar Two rules
  • Poland: Temporary reduction in excise duty rates and VAT on fuels; other tax developments
  • Sweden: Consultation on new R&D tax incentive models aligned with OECD side by side package
  • Ukraine: Consultation on proposed amendments to transfer pricing rules, introduction of interest deduction limitation and hybrid mismatch provisions

Read TaxNewsFlash-Transfer Pricing

FATCA / CRS / CARF

  • Cayman Islands: Cryptoasset reporting framework (CARF) registration deadline extended
  • Germany: Updated CRS guidance
  • Japan: Updated cryptoassets reporting framework (CARF) FAQs
  • Uruguay: Submission of CRS reports available until June 30

Read TaxNewsFlash-FATCA / CRS / CARF

Africa

  • Namibia: Tax proposals in 2026/2027 budget
  • Nigeria: Tax filing obligations for companies in exploratory stage of petroleum operations (tribunal decision)

Read TaxNewsFlash-Africa

Americas

  • Argentina: National and provincial indirect tax updates
  • Argentina: Provincial strategic investment regime offers tax exemptions for real estate tax, gross receipts tax, and stamp duty (Buenos Aires)
  • Brazil: Tax treaty with India amended to incorporate provisions similar to multilateral instrument
  • Colombia: Transitional regime for voluntary correction of tax breaches, including invoicing errors

Read TaxNewsFlash-Americas

Asia Pacific

  • Australia: Amendments to digital assets, draught beer duties receive Royal Assent
  • Bahrain: Updated VAT healthcare guide
  • Georgia: New reporting form for international “controlled transactions”
  • Hong Kong: Profits tax filing for 2025/2026
  • India: Tax treaty with Brazil amended to incorporate provisions similar to multilateral instrument
  • Malaysia: Determination of foreign currency exchange rates for service and sales tax invoices
  • New Zealand: Exposure draft on portfolio investment entity income from land development
  • Oman: Establishment of international finance center preferential tax regime
  • Pakistan: Guidance on withholding tax for builders and developers operating under special tax regime; other tax developments

Read TaxNewsFlash-Asia Pacific

Europe

  • Belgium: Extended filing deadline for DMTT and IIR top-up tax return
  • EU: First carbon border adjustment mechanism (CBAM) certificate price now available
  • Luxembourg: Reporting obligations for cryptoasset service providers (DAC8) enacted
  • Malta: New VAT rules on gambling and betting
  • Montenegro: Global minimum tax law approved by Parliament
  • Netherlands: Guidance clarifying deductibility of Belgian annual tax on credit institutions
  • Netherlands: Guidance clarifying meaning of treaty PE for purposes of Pillar Two rules
  • Netherlands: Tax abuse presumption for share disposals within three years of demerger violates EU Merger Directive (Supreme Court decision)
  • Poland: Temporary reduction in excise duty rates and VAT on fuels; other tax developments
  • Romania: Changes to taxation of shares transfers, e-VAT system, excise duties, e-invoicing
  • Romania: Consultation on administrative procedures for reporting cryptoasset service providers under DAC8 rules
  • Romania: Targeted changes to corporate income tax, framework for large-scale State aid schemes
  • Sweden: Consultation on new R&D tax incentive models aligned with OECD side by side package
  • Sweden: Temporary reduced VAT rate on food, bottled water
  • Ukraine: Consultation on proposed amendments to transfer pricing rules, introduction of interest deduction limitation and hybrid mismatch provisions
  • Ukraine: Proposed changes to VAT collection on low-value imports for electronic interface enterprises

Read TaxNewsFlash-Europe

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