Nomadic Tax Institute

Policy updates

Publicly sourced cross-border tax developments. Dates, status and scope are shown separately so they can be read in context.

2638 updates

Scope: Canada

Status requires verification

Extending federal fuel excise tax relief on gasoline, diesel and aviation fuels

Government has extended temporary suspension of the federal fuel excise tax on gasoline, diesel, and aviation fuels until **January 31, 2027**, with **50% of regular tax rates** applying during **February 1–March 31, 2027**, before full tax rates return April 1, 2027. Provides cost relief for consumers, transport, airline, agriculture sectors.

Editorial impact label: High

Published
Not recorded
Policy event
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Effective
Sep 8, 2026
Verification
Not recorded

Open cited source

Scope: Canada

Status requires verification

Canada announces targeted countermeasures and substantive support for workers and businesses in response to U.S. tariffs

In response to new U.S. tariffs effective August 22, 2026, Canada will impose **matching counter-tariffs** (15-50 %) effective **September 8, 2026**, on U.S. goods in affected sectors. The government is also introducing a **\$7.5 billion support package** including new liquidity streams, enhanced regional development, EI flexibilities and worker retention programs to help businesses and workers absorb impact. This is an economic/trade policy with tax implications (tariff vs trade impacts, business support).

Editorial impact label: Medium

Published
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Policy event
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Effective
Sep 8, 2026
Verification
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Open cited source

Scope: United States

Status requires verification

IRS accepting applicants for 2027 Compliance Assurance Process (CAP) program for corporations

The IRS opened the application period for the 2027 Compliance Assurance Process (CAP), a pre-filing program allowing large corporations to resolve tax issues ahead of filing, reducing audit risk and accelerating certainty.

Editorial impact label: High

Published
Not recorded
Policy event
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Effective
Sep 8, 2026
Verification
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Open cited source

Scope: United States

Status requires verification

IRS issues guidance on Section 45Z Clean Fuels Production Tax Credit (Notice 2026-53)

Notice 2026-53 provides the 2026 emissions rate table and guidance under the Working Families Tax Cuts for calculating the Clean Fuel Production Tax Credit. It includes rules excluding indirect land-use emissions, limitations on feedstock origin (U.S., Mexico or Canada), prohibition on negative emissions rates (except certain manure-derived fuels), and distinct manure emission rates. Safe harbor provided for 2025 production. Implications include altered credit amounts, stricter documentation, and eligibility shifts for producers.

Editorial impact label: High

Published
Not recorded
Policy event
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Effective
Sep 8, 2026
Verification
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Open cited source

Scope: United States

Status requires verification

IRS issues notice on 45Z Clean Fuel Production Tax Credit to support domestic biofuel production and American agriculture

Guidance has been issued concerning the Section 45Z Clean Fuels Production Tax Credit—including eligibility rules for producers and how farmers, ranchers & biofuel operations can access and claim the credit—aimed at boosting domestic biofuel output.

Editorial impact label: Medium

Published
Not recorded
Policy event
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Effective
Sep 8, 2026
Verification
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Open cited source

Scope: Canada

Status requires verification

The Government of Canada extends federal fuel excise tax relief on gasoline, diesel, and aviation fuels for Canadians

The federal government has announced an extension of its temporary suspension of the federal fuel excise tax on gasoline, aviation gasoline (leaded & unleaded), diesel fuel, and other aviation fuel until January 31, 2027. From February 1 through March 31, 2027, the excise tax will be reinstated at 50% of the regular rate, with full rates returning on April 1, 2027. This measure provides relief for consumers, businesses, transport, agriculture, and related sectors, and involves new reporting obligations where part of a reporting period crosses rate change dates.

Editorial impact label: High

Published
Not recorded
Policy event
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Effective
Sep 8, 2026
Verification
Not recorded

Open cited source

Scope: Canada

Status requires verification

Canada’s countermeasures and support package in response to U.S. tariffs

The Government of Canada is implementing counter-tariffs matching those imposed by the U.S. on certain imports (steel, dairy, appliances, etc.) effective September 8, 2026, along with over $7.5 billion in supports for workers and businesses including training, liquidity assistance, and investment funds. These measures aim to protect trade-affected sectors and stabilize industries facing U.S. tariff actions.

Editorial impact label: High

Published
Not recorded
Policy event
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Effective
Sep 8, 2026
Verification
Not recorded

Open cited source

Scope: Canada

Status requires verification

Counter-tariffs on U.S. goods & remission framework

On August 25, 2026, the Government of Canada announced counter-tariffs of 15-50% on certain U.S. goods under Sections 232 and 338, to take effect September 8, 2026. A remission framework was established to allow relief in exceptional cases where inputs cannot be sourced domestically, or where hardship or significant economic impact arises.

Editorial impact label: High

Published
Not recorded
Policy event
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Effective
Sep 8, 2026
Verification
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Open cited source

Scope: Middle East

Status requires verification

Cabinet Decision No. 149 of 2026 amending certain provisions of the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on VAT

This cabinet decision updates the Executive Regulation of UAE’s VAT Law to simplify procedures, clarify input tax recovery (including employee housing), adjust treatment of medical supplies, define composite supplies, refine capital assets scheme, and introduce limits for recovering input VAT on large-cash payments once thresholds are set.

Editorial impact label: Medium

Published
Not recorded
Policy event
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Effective
Sep 8, 2026
Verification
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Open cited source

Scope: South Korea

Status requires verification

아시아·태평양 국세청과 K-세정은 나누고, 국제공조는 더하는 실용외교 추진

국세청은 2026년 9월 8-9일 싱가포르 주최 아시아·태평양 국세청장 회의 참가하고, 싱가포르와 디지털자산 과세 및 전자세금계산서 정보교류 체계 강화; 일본과 조세범죄 대응 논의; 뉴질랜드와 징수공조 실무협정(MOU) 체결; 몽골과 정보교환 실무협정 체결 추진 및 보다 실용적 국제 세정협력 강화.

Editorial impact label: Medium

Published
Not recorded
Policy event
Not recorded
Effective
Sep 8, 2026
Verification
Not recorded

Open cited source

Scope: United Kingdom

Proposed

Firms freed from ‘pen-pushing paperwork’ and costly red tape in business reporting overhaul

On 6 September 2026, the government launched a consultation to reform corporate reporting, simplifying rules on distributable profits and capital maintenance, streamlining annual reports, and considering audit exemptions for some medium-sized companies. Estimated savings are over £450 million per year. Consultation open from 7 September to 30 November 2026. ([gov.uk](https://www.gov.uk/government/news/firms-freed-from-pen-pushing-paperwork-and-costly-red-tape-in-business-reporting-overhaul?utm_source=openai))

Editorial impact label: High

Published
Not recorded
Policy event
Not recorded
Effective
Sep 7, 2026
Verification
Not recorded

Open cited source

Scope: Latin America

Status requires verification

Chile: Nuevas validaciones para documentos tributarios electrónicos

Resolución Exenta N°121 del 4 de septiembre de 2026 del SII implementa nuevas validaciones aplicables a los archivos de documentos tributarios electrónicos en los procesos de facturación electrónica. Esto puede impactar formatos, envío y aceptación de facturas electrónicas y otros documentos digitales, obligando contribuyentes a actualizar sus sistemas electrónicos y verificaciones internas.

Editorial impact label: Medium

Published
Not recorded
Policy event
Not recorded
Effective
Sep 4, 2026
Verification
Not recorded

Open cited source

Scope: Africa

Status requires verification

Implementation of Measures as per the Finance Act 2026: Amendments to the First Schedule and Fifth Schedule to the Value Added Tax Act (Mauritius)

Mauritius has implemented amendments to the First and Fifth Schedules of the VAT Act, under Finance Act 2026 (effective 4 September 2026), altering which goods/services are subject to VAT, zero rating, or exemptions. These changes affect customs valuation and input‐VAT claims, especially impacting imports under customs for items listed in updated schedules and import-VAT classification.

Editorial impact label: Medium

Published
Not recorded
Policy event
Not recorded
Effective
Sep 4, 2026
Verification
Not recorded

Open cited source

Scope: Brazil

Status requires verification

Receita Federal e PGFN publicam Edital de Transação PGFN/RFB nº 4/2026 para investidores não residentes

The joint Edital allows non-resident investors to regularize IRRF debts (on capital gains and other income) with discounts up to 65% depending on number of installments, use of tax credits up to 30%, must desist judicial/administrative claims, applies to debts in or out of debt-collection statuses. Deadline for adhesion is 29 December 2026.

Editorial impact label: High

Published
Not recorded
Policy event
Not recorded
Effective
Sep 4, 2026
Verification
Not recorded

Open cited source

Scope: United States

Proposed

Treasury, IRS Move to End Tax-Exempt Status for Discriminatory Practices in Private Schools

The IRS and Treasury have issued proposed regulations to revoke federal tax-exempt status for private schools that continue to engage in racial discrimination, even if they mask discriminatory practices under labels like diversity or inclusion. Institutions must meet a clear standard of nondiscrimination to retain §501(c)(3) recognition.

Editorial impact label: High

Published
Not recorded
Policy event
Not recorded
Effective
Sep 3, 2026
Verification
Not recorded

Open cited source

Scope: ASEAN

Status requires verification

MINDEF-IRAS Clarification on Correction of NSman Tax Relief Records

MINDEF identified system errors that led to incorrect NSman tax reliefs for ~15,000 taxpayers for YA 2025 and 2026. IRAS will issue revised Notices of Assessment by September 2026, with individuals seeing increases or refunds depending on corrections. No action required unless you receive revised NOA.

Editorial impact label: Medium

Published
Not recorded
Policy event
Not recorded
Effective
Sep 3, 2026
Verification
Not recorded

Open cited source

Scope: China

Status requires verification

财政部 税务总局关于发布《境内单位代扣代缴自然人增值税管理办法》的公告

This regulation sets out rules for withholding VAT by domestic entities for transactions involving natural persons: domestic units will be obliged to withhold and remit VAT on behalf of natural persons engaged in taxable transactions. It establishes the framework for withholding obligations, scope, reporting, penalties, and procedural standards.

Editorial impact label: High

Published
Not recorded
Policy event
Not recorded
Effective
Sep 3, 2026
Verification
Not recorded

Open cited source

Scope: ASEAN

Status requires verification

Correction of NSman Tax Relief Records in Singapore (YA2025-YA2026)

Media release (3 September 2026) by MINDEF and IRAS clarifying that incorrect NSman tax relief amounts were granted to approximately **15,000 taxpayers** for YA 2025-2026 due to MINDEF system errors. IRAS will revise affected Notices of Assessment by September 2026, adjusting both additional payable taxes and refunds. No action required by affected taxpayers before revised assessments. Source: IRAS official media release.

Editorial impact label: Low

Published
Not recorded
Policy event
Not recorded
Effective
Sep 3, 2026
Verification
Not recorded

Open cited source

Scope: China

Status requires verification

关于发布《境内单位代扣代缴自然人增值税管理办法》的公告 财政部 税务总局公告2026年第28号

Introduces a new regulation requiring domestic units (entities) to withhold VAT from payments to individual natural persons for VAT-liable transactions. It formalizes withholding obligations under the VAT Law and its implementation rules, shifting compliance and tax remittance responsibilities onto payers.

Editorial impact label: Medium

Published
Not recorded
Policy event
Not recorded
Effective
Sep 3, 2026
Verification
Not recorded

Open cited source

Scope: ASEAN

Status requires verification

Correction of NSman Tax Relief Records for YA 2025–26 in Singapore

MINDEF and IRAS identified errors in tax relief amounts granted under the NSman Relief scheme for approximately 15,000 taxpayers in YA 2025 and YA 2026. Affected Notices of Assessment will be **revised by September 2026**, with refunds or additional taxes automatically processed. No action required from taxpayers until revised NOAs are received.

Editorial impact label: Low

Published
Not recorded
Policy event
Not recorded
Effective
Sep 3, 2026
Verification
Not recorded

Open cited source