利安达国际最新一期税务季刊PRISM，让您掌握最新的国际税务动态与热门话题。
本期焦点内容：
随工资支付养老金
“随工资支付养老金” （Payday Super）将于2026年7月1日实施，是澳大利亚养老金制度的重要改革。雇主必须在发放工资的同时支付强制性养老金（SG），并确保在7个工作日内到账。该制度引入“合格收入” 概念，并强化实时申报。其主要目标是减少拖欠养老金、提高透明度并改善退休储蓄水平。通过更频繁的缴款，员工可更早投资并享受复利增长，从而提升长期退休收益，同时加强合规监管与雇主责任。
阿塞拜疆
阿塞拜疆的经济轨迹：导航第一季度业绩与第二季度战略展望
随着阿塞拜疆进入 2026 年第二季度，经济重点转向巩固市场稳定性并推动私营部门领航的增长。在经历了从 2024 年 4.2% 的强劲增长到 2025 年 1.4%的稳定增长的转变后，2026 年初的指标表明增长势头有所回升。本文探讨了目前占国内生产总值 81.4% 的非国有部门如何推动国家多元化议程。我们分析了 2.2% 的受控通胀率和战略性财政改革对实现今年剩余时间宏伟增长目标的影响。
转让定价研究（本地文档）对跨国企业的战略重要性
本文强调了在日益复杂的全球贸易环境下，转让定价本地文档（Local File）对跨国企业日益增长的战略重要性，以及 Esquivel Auditores 在这一背景下所发挥的作用。随着相关法规逐步与经合组织（OECD）转让定价指南保持一致，转让定价本地文档的编制日益复杂，需要更为详尽的财务、功能及可比性分析。同时，税务机关监管力度的加强也导致审计更加严格，对不合规行为的处罚更加严厉，这使得企业必须保持完善、准确且及时更新的文档，以支持其转让定价政策。在此背景下，专业咨询机构在帮助企业进行风险管理、确保符合国际标准以及把握全球机遇方面发挥着关键作用。
希腊
新措施应对地缘政治与经济动荡背景下的通胀压力
2026年4月，希腊通胀率升至4.6%，主要由能源成本上涨推动，促使政府推出一项总额达5亿欧元的支持方案。在2025年实现强劲财政盈余的基础上，这些措施重点聚焦收入支持、生活成本缓解以及债务管理。主要干预包括：扩大债务结算选项、增加对养老金领取者和弱势群体的援助、放宽租金退税标准以覆盖大多数租户，以及针对燃料和化肥提供定向补贴。该方案旨在减轻家庭经济压力，同时保持财政平衡，但持续的通胀趋势可能在未来几个月对其效果构成考验。
印度
印度2026年转让定价改革：全球企业的结构性重塑
自2026年4月1日起，《2025年所得税法》和2026年联邦预算对印度的转让定价格局进行了变革。为减少诉讼并提高运营确定性，这些改革简化了安全港规则，将IT、ITeS和KPO服务整合在统一的15.5%利润率下。营业额门槛提高至200亿卢比，并实行自动化的五年有效期流程。此外，预算加快了IT服务的单边预先定价协议审批，并用分级收费结构取代了惩罚性的违规罚款，从而确保为跨国企业提供更加透明和稳定的环境。
马来西亚
全球最低税 (GMT)
马来西亚的全球最低税 (GMT) 适用于2025 年 1 月 1 日或之后财政年度的跨国企业 (MNE) 集团。凡在之前四个财政年度中，至少有两个财政年度的合并收入达到或超过 7.5 亿欧元的跨国企业集团，都涵盖在全球反税基侵蚀规则 (GloBE 规则) 下。这些跨国企业必须提交 GloBE 信息申报表 (GIR)，而位于马来西亚的跨国企业集团企业实体则必须提交税务补足申报表 (TTR)。GloBE 规则为这项申报提供了过渡期的缓冲，允许在第一个过渡申报年度的报告财政年度结束后 18 个月内，提交 GIR 和相关通知，这项缓冲也同时适用于TTR 申报。第一个过渡申报年度的应纳税额，应在该过渡申报年度结束后的第 18 个月的最后一天缴纳。
马耳他
马耳他175%研发与创新税务扣除：助力企业迈向下一阶段增长
本文探讨马耳他在2026年预算措施中提出的合资格研发与创新（Research, Development and Innovation）支出175%税务扣除政策。从利安达马耳他的角度来看，措施是一项重要的政策举措，旨在支持创新、提升生产力并增强企业的长期竞争力。尽管该政策可提高合资格项目的税务效率，纳税人仍需确保相关支出得到准确识别、妥善记录，并符合适用的法律要求。本文亦强调，尽早规划及协调税务咨询尤为重要，特别是对于涉及经济实质、转让定价及知识产权安排的跨国企业集团。
摩洛哥
摩洛哥新投资宪章：从传统税收优惠走向定向激励
摩洛哥新投资宪章标志着该国投资政策的重要转变。传统税收和海关优惠仍然存在，但新的框架越来越多地将国家支持与可衡量的结果挂钩，例如就业创造、区域均衡、优先产业和可持续发展。本文探讨摩洛哥是否正从广泛的税收优惠转向更有针对性、以绩效为导向的激励机制，并分析这一改革对国家竞争力、实施效率和投资者可预见性的影响。
尼泊尔
尼泊尔水电行业的税收
尼泊尔的水力发电潜力估计为 83,000 兆瓦，其中约 42,000兆瓦在技术和经济上可行。将这些潜力转化为实际运营能力需要大量的长期资本投入。为了应对这一挑战，尼泊尔政府在其主要税收法规中建立了一套多层次的财政激励体系。本文将介绍针对大型水库项目长达十五年的分级所得税优惠、资本资产加速折旧、十二年营业亏损结转以及广泛的间接税豁免，为进入尼泊尔能源领域的开发商和投资者提供结构化的概述。
巴基斯坦
4B/4C 须根据条例第 122 条援引或修订，方可适用
涉及 Teradata 巴基斯坦 (Pvt.)有限公司的税务局上诉法庭案件，仲裁庭认为，如果已经存在第 120 条规定的视为评估，则在不首先援引第 122 条的情况下，不能根据 2001 年所得税条例第 4B 条征收或收回附加税。仲裁庭澄清，第4B条仅仅是一项收费条款，并不提供独立的评估机制。申报表中任何遗漏或未计算的附加税必须在规定的时效期限内通过第 122 条规定的修改程序予以更正。仲裁庭随后宣布，受到质疑的附加税要求从一开始就无效。
菲律宾
菲律宾税收制度的最新发展
2026年税务管理方面将出现重大运营变化，特别是关于菲律宾国内税务局（BIR）发布的、旨在完善 “单次审计框架” 及税务审计规则的公告。
“单次审计框架” 是菲律宾国内税务局（BIR）根据第1-2026号税务管理令（RMO）制定的政策，该政策规定每个纳税人在特定课税年度内仅可收到一份电子授权书（eLA）。
该框架属于税务审计框架的一部分，旨在通过将所有适用的国内税收——包括所得税、增值税（VAT）和预扣税——的审查整合为单一审计流程，从而简化税务调查，进而降低审查重叠、重复或分散的风险。
2026年新加坡财政预算案：关键税务调整与战略重心转移
2026年预算案确立了向 “人工智能优先” 经济转型的战略，并提供关键成本救济。核心措施包括：企业所得税（CIT）退税率升至50%，并扩大双重税务扣除（DTDi）以助力企业出海。政府通过总理领导的国家人工智能委员会及370亿新元RIE投资，重点推动AI应用与人才培养。通过整合激励政策，新加坡巩固了其全球科技枢纽地位，从容应对挑战。
西班牙
西班牙外国证券持股公司（ETVE）制度
西班牙ETVE制度是一个关键的国际税务筹划工具，旨在吸引外国投资并支持跨国控股结构。该制度提供重要优势，例如对来自境外的股息和资本利得免征公司税，以及向非居民分配利润时免征预提税。企业需满足最低持股比例、经济实质及反滥用规则等要求方可适用。尽管该制度存在一定限制且面临日益严格的监管审查，但它提升了西班牙作为欧盟控股平台的竞争力，实现了税务效率与法律确定性的结合。
阿联酋税务动态：通过新的研发税收抵免和电子发票法规推动创新和透明度
阿联酋正通过两项关键的财政改革推进其愿景：研发税收抵免和强制性电子发票。自2026年1月起，研发税收抵免政策将根据高增长行业的研发支出，提供最高可达50%的分级税收抵免，以激励其技术创新。与此同时，全国电子账单系统（自2027年1月起分阶段推出）将强制要求通过Peppol网络进行实时报告。通过将鼓励创新的财政激励措施与数字化优先的合规基础设施相结合，阿联酋正在打造一个透明的高科技生态系统，从而降低运营成本、消除税收漏洞，并巩固其作为面向未来的全球商业中心的地位。
英国
非居民的电子化税务申报（MTD）
尽管非居民纳税人并不会自动被排除在电子化税务申报（Making Tax Digital, MTD）义务的适用范围之外，但凡其拥有任何形式的英国来源收入，就需要遵守相关电子申报要求，该义务不因其是否实际居住于英国境外而受到影响。然而，部分非居民可以获得电子化税务申报豁免或延期。例如，凡在2016/17纳税年度申报中填写了居住情况附表（residence pages）的纳税人，其义务可至少延后至 2027 年 4 月 1 日。此外，尚未获分配国民保险号码（National Insurance Number）的纳税人，通常不纳入电子化税务申报义务的适用范围。
阅读全文：http://upload.reanda-international.com/PRISM_2026-2ndQ.pdf
Reanda International’s PRISM Tax Newsletter – 2nd Quarter 2026 Issue
Here is the latest issue of PRISM – the quarterly tax newsletter of Reanda International, aiming to stay in touch with our clients by sharing updates and insights on recent taxation changes and current hot topics.
Insights include:
Australia
Payday Super
Payday Super is a major reform to Australia’s superannuation system commencing 1 July 2026. It requires employers to pay superannuation guarantee (SG) contributions at the same time as employees’ wages, rather than quarterly. Contributions must be received by the employee’s super fund within seven business days. The reform introduces a new earnings base called “qualifying earnings” and enhances reporting through Single Touch Payroll. The objective is to reduce unpaid super, improve retirement outcomes and increase transparency for employees. Overall, Payday Super aligns super payments more closely with income flows, enhancing compliance and allowing earlier investment and compounding of retirement savings.
Azerbaijan
Azerbaijan’s Economic Trajectory: Navigating Q1 Performance and Q2 Strategic Outlook
As Azerbaijan enters the second quarter of 2026, the economic focus shifts toward consolidating market stability and private sector-led growth. Following a transition from the robust 4.2% growth in 2024 to a stable 1.4% in 2025, early 2026 indicators suggest renewed momentum. This article explores how the dominance of the non-state sector, now accounting for 81.4% of the GDP, is driving the national diversification agenda. We analyze the impact of controlled 2.2% inflation and strategic fiscal reforms on achieving the ambitious growth targets for the remainder of the year.
Costa Rica
The Strategic Importance of the Transfer Pricing Study (Local File) for Multinational Enterprises
This article highlights the growing strategic importance of the Transfer Pricing Local File for multinational enterprises in an increasingly complex global trade environment and the role of Esquivel Auditores in this context. As regulations have evolved in alignment with the OECD Guidelines, Transfer Pricing Local File has become more sophisticated, requiring detailed financial, functional, and comparability analyses. At the same time, increased scrutiny by tax administrations has led to more rigorous audits and higher penalties for noncompliance, making it essential for companies to maintain robust, accurate, and up-to-date documentation to support their transfer pricing policies. In this context, professional advisory firms play a crucial role in helping businesses manage risks, ensure compliance with international standards, and capitalize on global opportunities.
Greece
New measures to combat accuracy amid geopolitical and economic turmoil
Inflation in Greece rose to 4.6% in April 2026, driven mainly by energy costs, prompting the government to introduce a €500 million support package. Building on a strong fiscal surplus in 2025, the measures focus on income support, cost-of-living relief and debt management. Key interventions include expanded debt settlement options, increased aid for pensioners and vulnerable groups, broader rent refund criteria covering most tenants, and targeted subsidies for fuel and fertilizers. The package aims to ease household pressure while maintaining fiscal balance, though ongoing inflationary trends may test its effectiveness in the months ahead.
India
India's 2026 Transfer Pricing Overhaul: A Structural Reset for Global Enterprises
Effective April 1, 2026, the Income-tax Act, 2025, and the Union Budget 2026 introduce transformative changes to India’s transfer pricing landscape. Designed to reduce litigation and enhance operational certainty, the reforms simplify the Safe Harbour Rules by consolidating IT, ITeS, and KPO services under a uniform 15.5% margin. The turnover threshold is increased to INR 20 billion with an automated, five-year validity process. Additionally, the budget fast-tracks Unilateral Advance Pricing Agreements for IT services and replaces punitive non-compliance penalties with a graded fee structure, ensuring a more transparent and stable environment for multinational enterprises.
Malaysia
Global Minimum Tax (GMT)
The Global Minimum Tax (GMT) in Malaysia will take effect for Multinational Enterprise (MNE) groups with a financial year beginning on or after 1 January 2025. MNE groups with consolidated revenue of at least EUR 750 million in at least two of the four preceding Financial Years will be in scope of the Global Anti-Base Erosion (GloBE) Rules. MNE must file the GloBE Information Return (GIR). The Constituent Entity of an MNE Group located in Malaysia must file a Top-up Tax Return (TTR). The GloBE Rules provide transitional relief for filing obligations where the GIR and notifications can be filed no later than 18 months after the last day of the Reporting Financial Year for the first filing transition year. Transitional relief for filing also applies to TTR. The tax payable for the first filing transition year is due on the last day of the 18th month after the end of that filing transition year.
Malta
Malta’s 175% Research and Innovation deduction: supporting the next phase of business growth
This article examines Malta’s introduction of a 175% tax deduction for qualifying Research, Development and Innovation expenditure, announced as part of the 2026 Budget measures. From Reanda Malta’s perspective, the measure represents a significant policy initiative aimed at supporting innovation, productivity and long-term business competitiveness. While it may enhance the tax efficiency of eligible projects, taxpayers will need to ensure that qualifying expenditure is properly identified, documented and supported in line with the applicable legislative requirements. The article also considers the relevance of early planning and coordinated tax advice, particularly for internationally active groups with substance, transfer pricing and intellectual property considerations.
Morocco
Morocco’s New Investment Charter: From Traditional Tax Advantages to Targeted Incentives
Morocco’s new Investment Charter marks a strategic shift in the country’s investment policy. While traditional tax and customs incentives remain important, the new framework increasingly links public support to measurable outcomes such as job creation, territorial balance, sectoral priorities, and sustainable development. This article examines whether Morocco is moving away from broad tax advantages toward a more selective and performance-based incentive model. It argues that the reform reflects a more structured approach to competitiveness, while raising new questions about implementation, legal certainty, and investor accessibility.
Nepal
Taxation on the Hydropower Sector in Nepal
Nepal has an estimated hydropower potential of 83,000 MW, with around 42,000 MW deemed technically and economically feasible. Converting this potential into operational capacity requires substantial long-term capital. To address this challenge, the Government of Nepal has established a multi-layered system of fiscal incentives across its main tax regulations. This article provides tiered income tax holidays of up to fifteen years for large reservoir projects, accelerated depreciation on capital assets, a twelve-year business loss carry-forward, and broad indirect tax exemptions, providing a structured overview for developers and investors entering Nepal's energy sector.
Pakistan
4B/4C cannot be applied without invoking or amending under section 122 of the Ordinance
In the case of the Appellate Tribunal Inland Revenue involving Teradata Pakistan (Pvt.) Limited, the Tribunal held that super tax under section 4B of the Income Tax Ordinance, 2001 cannot be imposed or recovered without first invoking section 122 where a deemed assessment under section 120 already exists. The Tribunal clarified that section 4B is merely a charging provision and does not provide an independent assessment mechanism. Any omission or non-computation of super tax in the return must be corrected through amendment proceedings under section 122 within the prescribed limitation period. The Tribunal consequently annulled the impugned super tax demand as being void ab initio.
Philippines
Recent Developments in Philippine Taxation
Significant operational changes in tax administration for 2026, specifically regarding the BIR issuances that refine the Single-Instance Audit Framework and tax audit rules.
The Single-Instance Audit Framework is a policy of the Bureau of Internal Revenue (BIR), established under RMO No. 1-2026, that limits each taxpayer to only one electronic Letter of Authority ( eLA ) for a given taxable year.
The framework falls within the tax audit framework. It is designed to streamline tax investigations by consolidating the examination of all applicable internal revenue taxes—including Income Tax, Value-Added Tax (VAT), and Withholding Tax—into a single audit process, thereby reducing the risk of overlapping, duplicative, or fragmented examinations.
Singapore
Singapore Budget 2026: Key Tax Implications and Strategic Shifts
The Singapore Budget 2026 outlines a strategic shift toward an “AI-First” economy while providing critical cost relief. Key measures include an enhanced 50% Corporate Income Tax (CIT) Rebate and the expansion of the Double Tax Deduction for Internationalisation (DTDi) to empower global market entry. The new National AI Council, headed by the Prime Minister, and the S$37 billion Research, Innovation and Enterprise (RIE) investment focus on sector-specific AI missions and talent development. By integrating government incentives and reliefs, Singapore reinforces its status as a high-tech hub prepared for any global challenges.
Spain
The Spanish Foreign Securities Holding Company (ETVE) Regime
The Spanish ETVE regime is a key international tax planning tool designed to attract foreign investment and support multinational holding structures. It offers significant benefits, including exemption from corporate tax on foreign dividends and capital gains, and no withholding tax on distributions to non-residents. To qualify, companies must meet requirements such as minimum shareholding, economic substance, and compliance with anti-abuse rules. While subject to limitations and increasing regulatory scrutiny, the regime enhances Spain’s competitiveness as a holding jurisdiction within the EU, combining tax efficiency with legal certainty.
UAE
UAE Tax Developments: Driving Innovation and Transparency with new R&D Tax Credit and E-Invoicing regulations
The UAE is advancing its vision through two pivotal fiscal reforms: the R&D Tax Credit and mandatory E-Invoicing. Effective from January 2026, the R&D regime offers tiered tax credits up to 50% to incentivize technical innovation in high-growth sectors, based on their research spending. Simultaneously, the phased rollout of the nationwide E-Billing System (starting January 2027) mandates real-time reporting via the Peppol network. By combining financial incentives for creativity with a digital-first compliance infrastructure, the UAE is creating a transparent, high-tech ecosystem that reduces operational costs, eliminates tax gaps, and reinforces its status as a global hub for future-proof business.
UK
Making Tax Digital (MTD) for non-residents
Although non-resident taxpayers do not exclude themselves from Making Tax Digital obligations by default, they are subject to those obligations as long as they have some form of UK income. This is true regardless of whether or not they live abroad. There are, however, certain types of non-residents who will be exempted from or deferred from MTD. For instance, any taxpayer completing the residence pages in the 2016/17 tax return will get an exemption until at least April 1st 2027. Furthermore, any taxpayer not yet issued with a national insurance number will likely be excluded from the MTD obligation entirely.
Click here to read the full article: http://upload.reanda-international.com/PRISM_2026-2ndQ.pdf