For a full summary of global tax developments, visit kpmg.com/TaxNewsFlash.
To contact the International Tax Team email internationaltax@kpmg.com.
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Antigua and Barbuda
Antigua and Barbuda | |||
Proposed legislation | Various tax topics | 28 January 2026 | 2026 budget includes no new taxes. Read more |
Argentina
Argentina | |||
Tax legislation approved and regulatory update | Indirect tax | 27 January 2026 | Advance ruling procedures for imports and exports. Read more |
Tax legislation approved and regulatory update | Tax compliance | 14 January 2026 | Improvements to advance tax payment reduction regime. Read more |
Tax legislation approved and regulatory update | Various tax topics | 09 January 2026 | Changes to tax procedure law. Read more |
KPMG publications | Various tax topics | 06 January 2026 | Recent indirect tax developments. Read more |
Bahamas
Bahamas | |||
Administrative and case law | BEPS Pillar 2 | 28 January 2026 | Registration for domestic minimum top-up tax (DMTT) begins early 2026. Read more |
Tax legislation approved and regulatory update | Tax compliance | 13 January 2026 | Amendments to automatic exchange of financial information law. Read more |
Barbados
Barbados | |||
Tax legislation approved and regulatory update | Income tax | 05 January 2026 | Repeal of 2019 economic substance law, passage of Economic Diversification and Growth Fund Act 2025. Read more |
Bermuda
Bermuda | |||
Administrative and case law | Income tax | 21 January 2026 | New corporate income tax form 001 due February 2, 2026. Read more |
Brazil
Brazil | |||
Tax legislation approved and regulatory update | Tax compliance | 23 January 2026 | Regulatory changes implementing common reporting standard (CRS 2.0). Read more |
Proposed legislation | Indirect tax | 07 January 2026 | Amendments to indirect tax reform adopted. Read more |
Tax legislation approved and regulatory update | Indirect tax | 05 January 2026 | Temporary four-month waiver of penalties for tax on goods and services and Value Added Tax (VAT) invoice obligations in early 2026. Read more |
Tax legislation approved and regulatory update | Tax compliance | 05 January 2026 | Revision of e-invoicing (CFDI) complement for digital platforms. Read more |
Canada
Canada | |||
Administrative and case law | Indirect tax | 29 January 2026 | Mutual fund trailing commissions subject to goods and services tax / harmonized sales tax beginning July 1, 2026. Read more |
Administrative and case law | Tax compliance | 29 January 2026 | Updated guidance on excessive interest and financing expenses limitation (EIFEL) rules. Read more |
Administrative and case law | Tax compliance | 28 January 2026 | Updated common reporting standard (CRS) guidance. Read more |
Administrative and case law | Tax compliance | 23 January 2026 | Updated common reporting standard (CRS) guidance. Read more |
KPMG publications | Income tax | 09 January 2026 | 2025 direct and indirect tax rates and other changes to consider for tax accounting purposes. Read more |
Cayman Islands
Cayman Islands | |||
Administrative and case law | Tax compliance | 28 January 2026 | Quick guide on common reporting standard (CRS 2.0). Read more |
Proposed legislation | Various tax topics | 07 January 2026 | No new taxes proposed in 2026-2027 budget. Read more |
Tax legislation approved and regulatory update | Tax compliance | 06 January 2026 | Quick guide on cryptoasset reporting framework (CARF). Read more |
Chile
Chile | |||
Administrative and case law | Income tax | 27 January 2026 | Nonresident shareholders may not request refunds of excess withholding taxes through foreign securities depository or custodian. Read more |
Administrative and case law | Income tax | 06 January 2026 | Guidance on timing of listing condition for special capital gains regime for listed shares. Read more
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Colombia
Colombia | |||
Administrative and case law | Income tax | 29 January 2026 | Support document for acquisitions from non-invoice issuers may be issued in subsequent tax period. Read more |
Tax legislation approved and regulatory update | Various tax topics | 02 January 2026 | Emergency tax measures to fund 2026 national budget adopted. Read more |
Costa Rica
Costa Rica | |||
Tax legislation approved and regulatory update | Transfer Pricing | 07 January 2026 | Adjusted deadlines for transfer pricing information statements. Read more |
Dominican Republic
Dominican Republic | |||
Administrative and case law | Tax compliance | 28 January 2026 | Large taxpayers required to adopt electronic invoicing. Read more |
Administrative and case law | Income tax | 14 January 2026 | Guidance regarding application of territoriality principle for tax residents. Read more |
Grenada
Grenada | |||
Proposed legislation | Indirect tax | 28 January 2026 | 2026 budget maintains Value Added Tax (VAT) relief. Read more |
Guyana
Guyana | |||
Proposed legislation | Various tax topics | 29 January 2026 | Tax measures in 2026 budget. Read more |
Honduras
Honduras | |||
Administrative and case law | Income tax | 09 January 2026 | Updated 2026 withholding table for income tax. Read more |
Jamaica
Jamaica | |||
Tax legislation approved and regulatory update | Indirect tax | 13 January 2026 | Import duty and general consumption tax relief to support Hurricane Melissa recovery efforts. Read more |
Mexico
Mexico | |||
Tax legislation approved and regulatory update | Various tax topics | 14 January 2026 | Extension of tax incentives for border regions and fuels. Read more |
Tax legislation approved and regulatory update | Indirect tax | 06 January 2026 | Presidential decree grants excise tax credit on violent-content video games. Read more |
Tax legislation approved and regulatory update | Tax compliance | 06 January 2026 | Miscellaneous tax resolution for FY2026 clarifies effect of 2026 tax reform on digital platforms. Read more |
Tax legislation approved and regulatory update | Indirect tax | 05 January 2026 | General foreign trade rules for 2026, amendments to import and export duties law. Read more |
Saint Kitts and Nevis
Saint Kitts and Nevis | |||
Proposed legislation | Various tax topics | 28 January 2026 | No new taxes in 2026 budget. Read more |
Saint Lucia
Saint Lucia | |||
Administrative and case law | Income tax | 07 January 2026 | Withholding tax on payments to nonresident parent company upheld (Caribbean Court of Justice decision). Read more |
Trinidad and Tobago
Trinidad and Tobago | |||
Tax legislation approved and regulatory update | Various tax topics | 12 January 2026 | New taxes in Finance Act 2025 include commercial asset levy. Read more |
