# The Finance Intellect


## Posts

- [Buying property from a non-resident in India: PAN-based TDS from 1 October 2026](https://thefinanceintellect.com/india-tds-buying-property-from-non-resident-pan-form-141-october-2026/): Since 1 October 2026, resident individuals and HUFs buying property from a non-resident no longer need a TAN. They pay and report the TDS through Form 141 using their PAN.
- [India GST key facts: 5%, 18% and 40% rates, and what comes next](https://thefinanceintellect.com/india-gst-key-facts-rates-5-18-40-gstat-filing/): Since 22 September 2025 India's GST has two main rates, 5% and 18%, plus a 40% rate for a short list of goods. The 57th Council meeting now turns to process reform.
- [UK Budget on 28 October 2026: what finance teams already know](https://thefinanceintellect.com/uk-budget-28-october-2026-what-is-already-on-the-table/): The Chancellor delivers the Budget on Wednesday 28 October. No measures are confirmed, but HMRC's June tax update shows which changes are already in the pipeline.
- [Bank of England holds Bank Rate at 3.75%, with three votes for a rise](https://thefinanceintellect.com/uk-bank-of-england-bank-rate-held-3-75-percent-september-2026/): The Monetary Policy Committee voted 6 to 3 on 16 September 2026 to hold Bank Rate at 3.75%. It expects inflation to pass 4% in early 2027. The next decision is on 5 November.
- [Making Tax Digital for Income Tax: first quarter done, next deadline 7 November](https://thefinanceintellect.com/uk-making-tax-digital-income-tax-first-quarter-results-next-steps/): More than 436,000 sole traders and landlords filed their first quarterly update. HMRC is now signing up those who have not, and the income threshold falls to £30,000 in April 2027.
- [UK e-invoicing from April 2029: Peppol confirmed, roadmap due at the Budget](https://thefinanceintellect.com/uk-e-invoicing-mandate-april-2029-roadmap-and-peppol/): Every VAT invoice in the United Kingdom must be an e-invoice from April 2029. In June 2026 HMRC confirmed Peppol as the core network, and a full roadmap is due on 28 October.
- [UK and Gulf Cooperation Council agree a trade deal: what is in it](https://thefinanceintellect.com/uk-gulf-cooperation-council-trade-deal-agreed-may-2026/): The United Kingdom and the six Gulf Cooperation Council states reached a trade agreement on 20 May 2026. It removes tariffs on about 93% of UK exports, but is not yet in force.
- [Companies House identity checks: first directors fined as the transition year ends](https://thefinanceintellect.com/uk-companies-house-identity-verification-first-prosecutions/): Three directors were fined in September 2026 for identity verification offences. The 12-month transition for existing directors, which began on 18 November 2025, is almost over.
- [UK crypto regulation: the FCA's authorisation gateway is open until 28 February 2027](https://thefinanceintellect.com/uk-fca-crypto-regime-authorisation-gateway-open/): Crypto firms serving the UK market can apply for FCA authorisation from 30 September 2026. The full regime starts on 25 October 2027.
- [FCA accountability rules in 2026: lighter process, wider conduct](https://thefinanceintellect.com/uk-fca-senior-managers-regime-2026-changes-non-financial-misconduct/): The FCA trimmed the Senior Managers and Certification Regime in April and July 2026. From 1 September its conduct rules also reach non-financial misconduct across regulated firms.
- [UK Corporation Tax key facts: rates, payment dates, returns and penalties](https://thefinanceintellect.com/uk-corporation-tax-key-facts-rates-payment-filing-penalties/): The main rate is 25% and the small profits rate 19%. Tax is due nine months and one day after the period ends, the return within 12 months, and late filing starts at £200.
- [UK VAT key facts: rates, the £90,000 threshold, returns and penalty points](https://thefinanceintellect.com/uk-vat-key-facts-rates-registration-returns-penalties/): UK VAT is 20%, with 5% and 0% rates. Registration is compulsory above £90,000 of taxable turnover, and overseas sellers must register whatever their turnover.
- [Switzerland's beneficial owner register is live: who must report, and by when](https://thefinanceintellect.com/switzerland-transparency-register-beneficial-owners-live-1-october-2026/): The Swiss Transparency Register opened on 1 October 2026. Companies have between one month and two years to report the people who control them, depending on their type.
- [Swiss VAT may rise to 8.5% in 2028: the 29 November vote explained](https://thefinanceintellect.com/switzerland-vat-increase-to-8-5-percent-vote-29-november-2026/): Voters decide on 29 November 2026 whether to lift the standard VAT rate from 8.1% to 8.5% from 2028 to help pay for the 13th monthly state pension.
- [Switzerland ends joint taxation of married couples: what the March vote changes](https://thefinanceintellect.com/switzerland-individual-taxation-approved-what-changes-for-couples/): On 8 March 2026 voters approved individual taxation with 54.23% in favour. Every adult will file a separate return, by 2032 at the latest.
- [Switzerland's 15% top-up tax in 2026: first returns, safe harbours and who gets the money](https://thefinanceintellect.com/switzerland-oecd-minimum-tax-top-up-tax-2026-status/): The Swiss top-up tax has applied since 2024 and the international one since 2025. In April 2026 the Federal Tax Administration confirmed how the new OECD safe harbours apply.
- [Switzerland's too-big-to-fail reform: what the 2026 bank capital package contains](https://thefinanceintellect.com/switzerland-too-big-to-fail-bank-capital-reform-2026/): The Federal Council wants systemically important banks to back foreign subsidiaries fully with core capital. A second package on supervision and liquidity is in consultation until 19 November 2026.
- [FINMA's 2027 rulebook: two new bank ordinances and three items still open](https://thefinanceintellect.com/switzerland-finma-new-ordinances-risk-diversification-liquidity-2027/): New FINMA ordinances on risk diversification and liquidity replace three circulars on 1 January 2027. A data-transfer circular is in consultation until 27 November 2026.
- [Swiss National Bank keeps its policy rate at 0%: what treasurers should note](https://thefinanceintellect.com/switzerland-snb-policy-rate-held-at-zero-september-2026/): At its 24 September 2026 assessment the SNB left the policy rate at 0%, forecast inflation below 1% through 2028 and raised its growth forecast for 2026.
- [Swiss federal budget 2027: back in balance, with corporate tax doing the work](https://thefinanceintellect.com/switzerland-federal-budget-2027-debt-brake-relief-package/): The 2027 budget shows a structural surplus of about CHF 180 million on spending of CHF 93.8 billion, helped by a relief package and CHF 1.8 billion of extra expected receipts.
- [Swiss crypto tax reporting: the law is in place, the data exchange is not](https://thefinanceintellect.com/switzerland-crypto-asset-reporting-framework-status-2026/): Switzerland wrote the OECD crypto-asset reporting framework into law from 1 January 2026, but it does not apply in 2026. Exchange with partner states starts in 2027 at the earliest.
- [Swiss VAT key facts: rates, registration threshold, filing and foreign companies](https://thefinanceintellect.com/switzerland-vat-key-facts-rates-registration-filing/): Swiss VAT is 8.1%, with a 2.6% reduced rate and 3.8% for accommodation. Registration starts at CHF 100,000 of worldwide turnover, and returns are due 60 days after each period.
- [Saudi Arabia Wave 25 E-Invoicing: Is Your Business Next? Integration Deadline 1 February 2027](https://thefinanceintellect.com/saudi-arabia-wave-25-e-invoicing-integration-deadline-1-february-2027/): ZATCA has cut the Phase Two e-invoicing threshold to SAR 187,500 of VAT-subject revenue. Businesses above it must connect to Fatoora by 1 February 2027.
- [India Extends ITR Deadline for Tax-Audit Cases to 21 November 2026](https://thefinanceintellect.com/india-itr-deadline-extended-tax-audit-cases-21-november-2026/): CBDT has moved the AY 2026-27 audit-report date to 21 October and the return date to 21 November 2026 for taxpayers whose accounts must be audited. Everyone else keeps the original dates.
- [Singapore e-invoicing: every GST-registered business on InvoiceNow by April 2031](https://thefinanceintellect.com/singapore-gst-invoicenow-all-gst-registered-businesses-by-april-2031/): IRAS and IMDA will bring all GST-registered businesses onto the InvoiceNow network in four yearly phases from 1 April 2028 to 1 April 2031, starting with the smallest.
- [Singapore Budget 2026: the tax measures that matter to businesses](https://thefinanceintellect.com/singapore-budget-2026-business-tax-measures/): The 12 February 2026 Budget gave a corporate tax rebate, a 400% deduction for AI spending and a higher cap for overseas expansion costs. The rebate was raised again in April.
- [Singapore Finance (Income Taxes) Bill 2026: 22 proposed amendments explained](https://thefinanceintellect.com/singapore-finance-income-taxes-bill-2026-22-proposed-amendments/): The Ministry of Finance consulted from 8 June to 1 July 2026 on a draft Bill with 20 changes to the Income Tax Act and two to the minimum tax law. Its response is due by the fourth quarter.
- [Singapore's 15% minimum tax: registration, central filing and safe harbours](https://thefinanceintellect.com/singapore-global-minimum-tax-registration-and-globe-information-exchange/): Large multinational groups with a Singapore entity must register for the top-up taxes within six months of their first in-scope year end. Singapore has also signed up to central filing of the GloBE return.
- [Singapore GST refund fraud: raids, a six-year sentence and what buyers must check](https://thefinanceintellect.com/singapore-gst-refund-fraud-enforcement-2026/): IRAS raided more than 20 locations in March and a missing trader case ended in June with a six-year jail term. Honest businesses can still lose input tax if they skip due diligence.
- [Singapore tax collection hits S$97.3 billion: IRAS annual report FY2025/26](https://thefinanceintellect.com/singapore-iras-annual-report-fy2025-26-tax-collection/): IRAS collected 9.4% more than a year earlier. Corporate Income Tax led at S$34.4 billion, arrears stayed at 0.64% and audits recovered about S$589 million.
- [MAS proposes tighter board rules for Singapore banks and insurers](https://thefinanceintellect.com/singapore-mas-corporate-governance-consultation-banks-insurers/): A consultation opened on 30 September 2026 would refine director independence, enlarge boards at the most important institutions and require approval for more key appointments. Comments close on 9 December.
- [MAS sets out its stablecoin law: consultation closes 16 October 2026](https://thefinanceintellect.com/singapore-mas-stablecoin-framework-payment-services-act-consultation/): Proposed changes to the Payment Services Act would let only licensed issuers call a token an "MAS-regulated stablecoin", with rules on value stability, capital, redemption at par and disclosure.
- [Singapore asset management: a planned tax exemption and faster fund approvals](https://thefinanceintellect.com/singapore-mas-asset-management-measures-and-faster-fund-approvals/): MAS plans a tax exemption for fund managers' profit-related returns from Year of Assessment 2027, and has proposed a three-week authorisation route for new retail fund types.
- [Singapore GST key facts: rate, registration, filing dates and penalties](https://thefinanceintellect.com/singapore-gst-key-facts-rate-registration-filing-penalties/): GST is 9%. Registration is compulsory above S$1 million of taxable turnover, and returns and payment are due one month after each accounting period. The next quarterly date is 31 October 2026.
- [Singapore Corporate Income Tax: YA 2026 returns due 30 November, with a 50% rebate](https://thefinanceintellect.com/singapore-corporate-income-tax-ya-2026-filing-30-november-50-percent-rebate/): Every company must file its Year of Assessment 2026 return by 30 November 2026. In April the rebate was raised to 50% of tax payable, capped at S$40,000 including a S$2,000 cash grant.
- [UAE tax compliance calendar: October 2026 and the year-end run](https://thefinanceintellect.com/uae-tax-compliance-calendar-october-2026/): The dates that matter between now and 31 December 2026, from excise and VAT returns to the e-invoicing provider deadline.
- [AI for tax teams: use cases and limits, with e-invoicing in view](https://thefinanceintellect.com/ai-for-tax-teams-use-cases-and-limits/): Where AI can support UAE tax work today, and where the data and the law still need a qualified human.
- [Governing AI in the finance function: a one-page control set](https://thefinanceintellect.com/governing-ai-in-the-finance-function/): A short set of controls for approved tools, data handling, human review and records, aligned with how auditors think.
- [A safe workflow for AI-assisted reconciliation](https://thefinanceintellect.com/ai-assisted-reconciliation-workflow/): Where AI fits in bank and intercompany reconciliations, and the controls that keep the result trustworthy.
- [Prompting for finance work: a pattern that gets reliable output](https://thefinanceintellect.com/prompting-for-finance-work/): A five-part structure for prompts that produce reviewable results: role, context, task, format and checks.
- [AI in finance: what it is, and what it is not](https://thefinanceintellect.com/ai-in-finance-foundations/): A plain-language start for finance professionals: what language models do well, where they fail, and how to pick first use cases.
- [Corporate Tax: the 30 September 2026 deadline has passed. What now?](https://thefinanceintellect.com/corporate-tax-30-september-deadline-what-next/): Calendar-year taxpayers had to file and pay for FY2025 by 30 September. What to check if you filed, and what to do if you did not.
- [Arab finance ministers meet in Abu Dhabi; GCC committee convenes](https://thefinanceintellect.com/arab-finance-ministers-abu-dhabi-and-gcc-committee/): The UAE hosted the Arab Monetary Fund's Golden Jubilee and the 17th Council of Arab Finance Ministers, and joined the 126th GCC financial cooperation meeting.
- [Federal budget: the 2026 yearbook and the 2027–2029 planning cycle](https://thefinanceintellect.com/federal-budget-2026-and-2027-2029-medium-term-plan/): The Ministry of Finance published the 2026 Budget Yearbook and has started reviewing the medium-term plan for the 2027–2029 federal budget.
- [E-invoicing in the UAE: the 30 October and 1 January dates](https://thefinanceintellect.com/e-invoicing-uae-countdown-30-october-1-january/): Large businesses must appoint an Accredited Service Provider by 30 October 2026 and go live on 1 January 2027. Smaller businesses follow in 2027.
- [FTA Decision No. 17 of 2026: input VAT on employee expenses](https://thefinanceintellect.com/fta-decision-17-2026-input-vat-employee-expenses/): From 1 October 2026, input VAT on staff benefits is recoverable only in the cases and on the conditions the FTA lists.
- [UAE debt programme: second retail T-Sukuk and treasury bond demand](https://thefinanceintellect.com/uae-sovereign-sukuk-and-treasury-bonds-2026/): The Ministry of Finance opened a second Sovereign Retail T-Sukuk issuance at a 5.06% profit rate, after strong demand at the May bond auctions.
- [Supplier due diligence and input VAT: FTA Decision No. 13 of 2026](https://thefinanceintellect.com/fta-decision-13-2026-supplier-checks-input-vat/): From 1 October the FTA can refuse a VAT refund when a purchase is linked to tax evasion and the buyer failed to run the required checks.
- [Excise Tax in 2026: return deadline, new prices and enforcement](https://thefinanceintellect.com/excise-tax-2026-update-return-deadline-and-enforcement/): Excise returns are due 15 October. The Cabinet set new excise prices for tobacco and vaping liquids, and the FTA reports a sharp rise in inspections.
- [The FTA by the numbers: awareness, inspections and tourist VAT refunds](https://thefinanceintellect.com/fta-by-the-numbers-2026/): A quick read of the Authority's published statistics for the first half of 2026.
- [Small Business Relief: no tax, but you still have to file](https://thefinanceintellect.com/small-business-relief-still-requires-a-return/): The FTA has confirmed that relief from Corporate Tax does not remove the duty to register, file a simplified return and keep records.
- [Tax Procedures amendments in 2026: refunds and voluntary disclosures](https://thefinanceintellect.com/tax-procedures-amendments-2026-refunds-voluntary-disclosure/): Federal Decree-Law No. 17 of 2025 took effect on 1 January 2026. The Executive Regulation amendments followed on 1 April 2026.
- [UAE e-invoicing eased: tax group exclusion and no in-country storage rule](https://thefinanceintellect.com/uae-e-invoicing-ministerial-decision-197-2026-tax-group-exclusion-data-storage/): On 19 October 2026 the UAE Ministry of Finance announced Ministerial Decision No. 197 of 2026. Transactions inside a VAT tax group are excluded from e-invoicing for 24 months from 1 January 2027, and e-invoice data no longer has to be stored in the UAE.
- [Ireland Finance (No. 2) Bill 2026: Pillar Two side-by-side, KDB to 2032 and R&D changes](https://thefinanceintellect.com/ireland-finance-no-2-bill-2026-published-pillar-two-kdb-r-and-d/): On 19 October 2026 Ireland's Department of Finance published the Finance (No. 2) Bill 2026. It writes the OECD side-by-side package into Irish Pillar Two law, extends the Knowledge Development Box and start-up relief, and widens the R&D tax credit.
- [Gartner: only 13% of CIOs see significant value from AI. Finance should help set the stopping rules](https://thefinanceintellect.com/gartner-cio-survey-2027-ai-value-13-percent-stopping-rules/): A Gartner survey of 2,002 CIOs, released on 19 October 2026, finds that only 13% say their enterprise has realised significant or transformational value from AI. Only 17% have rules for stopping low-value AI projects already in production. Finance teams can help close that gap.
- [FCA sets out good and poor practice on AI: what finance firms should check](https://thefinanceintellect.com/fca-ai-good-poor-practice-agentic-finance-october-2026/): On 19 October 2026 the United Kingdom's Financial Conduct Authority published examples of good and poor practice in the use of AI by regulated firms. It flags governance added after deployment, weak records and box-ticking human review. The FCA also said incident reporting should cover significant AI failures and near-misses.
- [AI agents get access to company money: Stripe, Visa and Mastercard set the approval rules](https://thefinanceintellect.com/ai-agents-company-payments-stripe-treasury-visa-bill-mastercard-approvals/): On 21 October 2026 Stripe opened its Treasury accounts to AI agents such as Claude and ChatGPT, and Visa said a live pilot with BILL and Billtrust lets trusted agents help pay approved invoices. A day earlier Mastercard showed agents paying within a pre-set budget. Payment approvals now need to cover agents.
- [Claude on Google Cloud, run by Anthropic: one invoice, cloud commitments and a data processor choice](https://thefinanceintellect.com/claude-google-cloud-anthropic-managed-billing-commitments/): On 22 October 2026 Anthropic made its own Claude service generally available through Google Cloud. Charges arrive on the Google Cloud invoice and draw down existing Google Cloud commitments, while Anthropic stays the data processor. Finance and procurement should check discounts before the first use.
- [BIS warns of AI herding: what happens when every firm uses the same model](https://thefinanceintellect.com/bis-ai-herding-common-models-financial-stability-scenarios/): In a speech published by the BIS on 21 October 2026, Tao Zhang warned that institutions using similar AI models, data and decision rules may act together, and that their responses could reinforce one another. He urged authorities to test scenarios such as a key AI provider failing.
- [Hong Kong IP tax deductions: bill gazetted to cover group purchases and licence fees](https://thefinanceintellect.com/hong-kong-ip-expenditure-tax-deduction-bill-gazetted-october-2026/): On 16 October 2026 Hong Kong gazetted a bill that allows profits tax deductions for IP bought from group companies, IP used by licensees outside Hong Kong and upfront licence fees, for contracts from 1 April 2026.
- [FIS launches agentic AI for the CFO: cash flow forecasting and receivables risk in one view](https://thefinanceintellect.com/fis-agentic-insights-suite-cfo-cash-flow-forecasting/): On 12 October 2026 FIS launched the Agentic Insights Suite for the office of the CFO. It scores customer accounts for risk in real time, recommends next steps and adds a cash flow forecasting module that runs many scenarios instead of one estimate.
- [Intuit takes its QuickBooks AI agents international: what small businesses and their accountants get](https://thefinanceintellect.com/intuit-intelligence-international-quickbooks-ai-agents-accountants/): On 14 October 2026 Intuit made Intuit Intelligence, its AI platform for QuickBooks, available in international markets, including Australia. The features, such as autonomous invoicing and plain-language automations, are in beta. Accountants get a new suite to work across all their clients.
- [IMF warns of an AI market correction: USD 950 billion of AI deals and what treasurers should check](https://thefinanceintellect.com/imf-gfsr-october-2026-ai-correction-circular-financing-cyber/): The IMF's Global Financial Stability Report, released on 13 October 2026, names an AI-driven market correction as a main risk to financial stability. The IMF counts 14 AI financing deals since 2023, with about USD 300 billion of equity and USD 650 billion of debt.
- [Workday Rising 2026: an Accounting Agent, a Claude partnership and identity controls for AI agents](https://thefinanceintellect.com/workday-rising-2026-accounting-agent-claude-partnership-agent-identity/): On 13 October 2026 Workday announced an Accounting Agent that drafts entries from signed contracts and tests transactions in the background. It also announced a partnership with Anthropic that connects Claude to Workday finance data, and a deal to buy C1.ai, an identity platform for people and AI agents.
- [MAS keeps Singapore dollar policy unchanged in October 2026, core inflation at 2.1%](https://thefinanceintellect.com/singapore-mas-monetary-policy-unchanged-october-2026/): On 14 October 2026 MAS kept the slope, width and centre of the Singapore dollar policy band unchanged. Core inflation rose to 2.1% in July-August and is forecast at 1.5-2.0% for 2026.
- [FSB sets 12 sound practices for AI in financial institutions: what finance leaders should check](https://thefinanceintellect.com/fsb-sound-practices-responsible-ai-adoption-financial-institutions/): On 15 October 2026 the Financial Stability Board published 12 sound practices for the responsible adoption of AI by financial institutions. They cover board oversight, AI inventories, human oversight, agentic AI and third-party AI. They are not binding, but supervisors and auditors are likely to use them as a benchmark.
- [CFO survey: finance teams spend 26% of the workday checking AI output](https://thefinanceintellect.com/cfo-survey-2026-finance-teams-time-verifying-ai-output/): A Datarails survey of 270 finance leaders in the United States finds they spend on average 26% of the workday verifying AI output. Only 4% have a single source of truth for their data. The answer is better data and built-in evidence, not less AI.
- [SAP Connect 2026: finance Joule Assistants and SAP Pay bring AI and payments into the ERP](https://thefinanceintellect.com/sap-connect-2026-joule-assistants-finance-sap-pay/): At SAP Connect on 6 October 2026, SAP said controllers can use Joule Assistants to automate revenue recognition, disclosures and trade compliance. It also launched SAP Pay, a payment service built into SAP Cloud ERP.
- [Claude Haiku 5.5 cuts small-model prices by 90%: what it means for finance automation](https://thefinanceintellect.com/anthropic-claude-haiku-5-5-price-cut-finance-automation/): Anthropic released Claude Haiku 5.5 on 7 October 2026 at USD 0.10 per million input tokens, 90% below the previous Haiku model. High-volume finance tasks such as invoice coding and transaction classification become much cheaper to automate.
- [Bank of England links AI safety to financial stability: what treasurers should check](https://thefinanceintellect.com/bank-of-england-ai-safety-financial-stability-ai-debt/): In a speech published on 8 October 2026, Bank of England Governor Andrew Bailey said AI safety and financial stability are becoming increasingly connected. The Bank's Financial Policy Committee puts global AI-related debt issuance at about USD 450 billion by early September.
- [Google's Gemini agent: identity, audit trails and spend caps for AI agents](https://thefinanceintellect.com/google-cloud-gemini-agent-identity-audit-trail-spend-caps/): On 8 October 2026 Google Cloud announced the Gemini agent, a single AI agent for work. Each agent gets its own identity, an audit trail in its own name and a spend cap. Finance teams should treat agents as a new type of user.
- [UAE Central Bank AI guidance: what banks, insurers and fintechs must put in place](https://thefinanceintellect.com/uae-cbuae-responsible-ai-guidance-financial-institutions/): In February 2026 the Central Bank of the UAE issued guidance on responsible AI and machine learning for licensed financial institutions. It is not legally binding, but supervisors will use it, and it sets clear expectations on board accountability, bias testing, customer disclosure and human review.
- [HKMA raises the Base Rate to 4.25% after the US rate rise](https://thefinanceintellect.com/hong-kong-hkma-base-rate-4-25-percent-september-2026/): On 17 September 2026 the Hong Kong Monetary Authority raised the Base Rate to 4.25%, following a 25-basis-point rise in the US federal funds target range.
- [Federal Reserve raises rates to 3.75%-4% in September 2026](https://thefinanceintellect.com/united-states-fed-raises-rates-3-75-to-4-percent-september-2026/): On 16 September 2026 the Federal Reserve raised the federal funds target range by 25 basis points to 3.75% to 4%, unanimously, saying inflation remains elevated.
- [Luxembourg budget 2027: corporate tax rate to fall to 15%](https://thefinanceintellect.com/luxembourg-budget-2027-corporate-tax-cut-15-percent/): The 2027 draft budget, presented on 7 October 2026, cuts corporate income tax from 16% to 15% and the SME rate from 14% to 13%, raises the investment tax credit to 21% and targets a 0.6% deficit.
- [Ireland Budget 2027: wider tax bands, higher credits and a derelict property tax](https://thefinanceintellect.com/ireland-budget-2027-personal-tax-and-housing-measures/): Budget 2027, announced on 6 October 2026, widens the standard rate band to EUR 46,500, raises the main tax credits by EUR 125 and introduces a 7% derelict property tax.
- [Dutch Budget Day 2026: deficit at 2.9% of GDP and lower fuel excise in 2027](https://thefinanceintellect.com/netherlands-budget-day-2026-public-finances-2027/): On 15 September 2026 the Dutch government presented its 2027 budget: a 2.9% deficit, debt rising to 46.9% of GDP, EUR 1.4 billion of fuel excise relief and a EUR 1.5 billion purchasing power package.
- [AI rules for financial institutions: how six regulators compare in 2026](https://thefinanceintellect.com/global-ai-rules-financial-institutions-regulators-compared-2026/): Regulators in the UAE, Singapore, the EU, the UK, Hong Kong and the United States set different rules for AI in financial services. They agree on the basics: board accountability, a model inventory, human oversight and responsibility for vendor AI.
- [Hong Kong 2026 Policy Address: 5% tax concession, IP deductions and family tax relief](https://thefinanceintellect.com/hong-kong-policy-address-2026-tax-measures/): The Chief Executive's Policy Address of 16 September 2026 offers a 5% concession for high value-added headquarters, a bill on IP deductions, and higher child allowances from 2026/27.
- [IEEPA tariffs struck down: where importer refunds stand](https://thefinanceintellect.com/united-states-ieepa-tariffs-struck-down-refunds-status-2026/): The Supreme Court ruled on 20 February 2026 that IEEPA does not authorise tariffs. By late June CBP had paid about $71 billion of refunds, but many importers are still waiting.
- [ECB raises rates again: deposit facility at 2.50% from 16 September 2026](https://thefinanceintellect.com/luxembourg-ecb-raises-rates-deposit-facility-2-50-percent-september-2026/): On 10 September 2026 the ECB raised its three key rates by 25 basis points, the second rise this year, citing inflation pressure from the Middle East conflict. Luxembourg, in the euro area, follows directly.
- [Ireland Budget 2027 for business: R&D credit changes, KDB extended, 12.5% rate kept](https://thefinanceintellect.com/ireland-budget-2027-business-tax-r-and-d-kdb-preliminary-tax/): Budget 2027 keeps the corporation tax rate, extends the Knowledge Development Box for five years, raises R&D credit limits and lifts the small-company preliminary tax threshold to EUR 350,000.
- [Dutch Tax Plan 2027 for business: innovation box, FX hedging and investment deductions](https://thefinanceintellect.com/netherlands-tax-plan-2027-business-measures/): The Tax Plan 2027 raises the SME innovation box threshold to EUR 100,000, changes FX hedging results under the participation exemption, lifts the energy investment deduction and adds Pillar Two safe harbours.
- [EU AI Act delay: what changes for credit scoring and insurance pricing](https://thefinanceintellect.com/eu-ai-act-digital-omnibus-high-risk-delay-credit-scoring-insurance/): The Digital Omnibus on AI, published on 24 July 2026, moves the EU AI Act's high-risk obligations to 2 December 2027. Creditworthiness assessment and life and health insurance pricing get more time, but prohibitions, AI literacy and transparency rules already apply.
- [Hong Kong global minimum tax: HKMTT deadlines and the Pillar Two Portal](https://thefinanceintellect.com/hong-kong-global-minimum-tax-hkmtt-deadlines-portal-2026/): Hong Kong's 15% global minimum tax applies to groups with revenue of EUR 750 million or more from 2025. Top-up tax notifications are due six months after year end, returns after 15 months.
- [Global minimum tax: US-parented groups exempt from IIR and UTPR from 2026](https://thefinanceintellect.com/united-states-pillar-two-side-by-side-us-groups-exempt-2026/): Under the OECD side-by-side arrangement released on 5 January 2026, US-parented groups are exempt from the Income Inclusion Rule and the UTPR for fiscal years from 1 January 2026.
- [Luxembourg Pillar Two: registration, GIR and top-up tax return deadlines](https://thefinanceintellect.com/luxembourg-pillar-two-registration-gir-top-up-tax-return-deadlines/): In-scope Luxembourg entities must register and file GloBE information and top-up tax returns on MyGuichet. The first deadline was 30 June 2026; missing a GIR can cost up to EUR 250,000.
- [Ireland cuts capital gains tax to 31% and launches an Irish Investment Account](https://thefinanceintellect.com/ireland-cgt-cut-31-percent-irish-investment-account-2027/): From 7 October 2026 capital gains tax falls from 33% to 31%. Tax on Irish fund investments drops from 38% to 35%, and a new Irish Investment Account opens on 1 July 2027.
- [Dutch start-up share options: tax at sale, on 65% of the benefit, from 2027](https://thefinanceintellect.com/netherlands-start-up-scale-up-employee-share-options-2027/): A 2027 bill lets employees of certified start-ups and scale-ups defer tax on share options until they sell the shares, with only 65% of the benefit taxed, an effective rate of about 32%.
- [UK FRC's first guidance on generative and agentic AI in audit](https://thefinanceintellect.com/uk-frc-generative-agentic-ai-audit-guidance/): On 30 March 2026 the UK Financial Reporting Council published guidance on generative and agentic AI in audit, which it calls the first from any audit regulator. The message: use AI, but the human auditor stays accountable.
- [Hong Kong corporate treasury centres: action plan and new tiered tax regime](https://thefinanceintellect.com/hong-kong-corporate-treasury-centre-tax-regime-consultation-2026/): Hong Kong plans a tiered regime for corporate treasury centres with five-year pre-approval and a 50% exemption on some intra-group interest. A bill is due in the first half of 2027.
- [US business tax after the One, Big, Beautiful Bill: expensing is back](https://thefinanceintellect.com/united-states-one-big-beautiful-bill-business-tax-changes/): The 2025 law, which the IRS now calls the Working Families Tax Cuts, made 100% bonus depreciation permanent, raised section 179 to $2.5 million and restored immediate expensing of domestic R&E.
- [Luxembourg DAC8 law: crypto-asset reporting from 2026, first reports by 30 June 2027](https://thefinanceintellect.com/luxembourg-dac8-crypto-asset-reporting-law-2026/): The Law of 27 March 2026 transposes DAC8. Crypto-asset service providers report 2026 transactions by 30 June 2027; CRS now covers e-money, and some rulings for individuals are exchanged.
- [Irish corporation tax jumps to EUR 4.9 billion in September as multinationals pay early](https://thefinanceintellect.com/ireland-corporation-tax-receipts-september-2026-early-payments/): Corporation tax receipts reached EUR 4.9 billion in September 2026, up from EUR 1.8 billion a year earlier, because several large multinationals paid early. The full-year forecast was cut by EUR 1 billion.
- [Dutch Box 3 reform: actual return taxation planned from 2028](https://thefinanceintellect.com/netherlands-box-3-actual-return-2028-status/): The Box 3 Actual Return Act passed the House in February 2026 and is before the Senate, aiming for 1 January 2028. A separate proposal would cut the rate from 36% to 35%.
- [E-invoicing mandates and AI: how structured invoice data changes accounts payable](https://thefinanceintellect.com/global-e-invoicing-mandates-ai-accounts-payable-automation/): E-invoicing is now mandatory or starting in Belgium, Poland, Malaysia, France, Saudi Arabia and the UAE, with the EU to follow in 2030. Structured invoice data removes the scanning step and gives AI clean data to match, code and check.
- [Hong Kong funds, family offices and carried interest: tax bill nears passage](https://thefinanceintellect.com/hong-kong-funds-family-office-carried-interest-tax-bill-2026/): A 2026 bill widens Hong Kong's tax exemptions for funds and family-owned investment vehicles and extends carried interest relief beyond private equity. If passed, it applies from 2025/26.
- [US 1% remittance tax: what it means for transfers abroad](https://thefinanceintellect.com/united-states-1-percent-remittance-transfer-tax-2026/): Since 1 January 2026 a 1% federal excise tax applies to money sent abroad from the US when the sender pays in cash, by money order, cashier's check or similar physical instrument.
- [Luxembourg implements AIFMD II: new rules for funds from 16 April 2026](https://thefinanceintellect.com/luxembourg-aifmd-ii-ucits-law-in-force-april-2026/): Luxembourg adopted its AIFMD II law on 12 February 2026, in force from 16 April 2026. It brings a loan origination regime, mandatory liquidity tools and new ancillary services for managers.
- [Ireland Pillar Two: first top-up tax returns and payments were due 30 June 2026](https://thefinanceintellect.com/ireland-pillar-two-filing-deadlines-ros-2026/): Groups in scope of Ireland's 15% minimum tax had to register on ROS and file the first top-up tax information return and pay by 30 June 2026. Revenue allows six months' grace where central filing applies.
- [Dutch real estate transfer tax: investor rate to fall to 7% in 2027](https://thefinanceintellect.com/netherlands-real-estate-transfer-tax-7-percent-2027/): The Tax Plan 2027 cuts the transfer tax on residential property that is not the buyer's main home from 8% to 7% from 1 January 2027. Commercial property stays at 10.4%.
- [Tax authorities and AI: risk scoring, audit selection and what triggers a query](https://thefinanceintellect.com/global-tax-authorities-ai-risk-scoring-audit-selection/): Most tax authorities now use AI. HMRC says AI and analytics helped protect GBP 10 billion of revenue in 2025-26, and the IRS had 126 AI use cases by mid-2025. Inconsistent data is what gets flagged.
- [Hong Kong shipping and commodity trading: half-rate concession and a 15% option](https://thefinanceintellect.com/hong-kong-shipping-commodity-trading-tax-concessions-bill-2026/): A 2026 bill adds a half-rate profits tax concession for physical commodity trading and lets shipping and commodity businesses in large groups elect a 15% rate to fit the global minimum tax.
- [GENIUS Act: US regulators propose stablecoin issuer rules](https://thefinanceintellect.com/united-states-genius-act-stablecoin-rules-proposed-august-2026/): On 18 August 2026 the OCC, FDIC and Treasury proposed rules to implement the GENIUS Act, covering 100% reserves, licensing and anti-money laundering for payment stablecoin issuers.
- [Luxembourg's new carried interest regime: taxed at about 11.5% from 2026](https://thefinanceintellect.com/luxembourg-carried-interest-regime-2026/): A law of 3 February 2026 modernises the carried interest regime from tax year 2026. Contractual carried interest is taxed at about 11.5%, and more fund professionals qualify.
- [ECB lifts rates to 2.50%: what it means for Irish borrowers and treasury](https://thefinanceintellect.com/ireland-ecb-rate-rise-september-2026-impact/): The ECB raised its deposit rate to 2.50% from 16 September 2026, its second rise this year. Irish tracker mortgages, variable loans and corporate debt linked to Euribor will cost more.
- [Netherlands Pillar Two: notification by 30 June, top-up tax return by 31 August 2026](https://thefinanceintellect.com/netherlands-pillar-two-notification-return-deadlines-2026/): Dutch entities of groups with revenue of EUR 750 million or more had to file a Pillar Two notification by 30 June 2026, and a top-up tax return and payment by 31 August 2026 where Dutch top-up tax arises.
- [AI in Finance Radar: September to October 2026](https://thefinanceintellect.com/ai-in-finance-radar-september-october-2026/): Our monthly roundup: Singapore finalises AI risk rules, US state regulators publish an AI exam framework, ESMA makes AI a supervisory priority for 2027, big banks warn on AI shopping agents, and treasurers stay cautious.
- [Hong Kong tax transparency: tighter CRS rules from 2027 and crypto reporting under CARF](https://thefinanceintellect.com/hong-kong-crs-aeoi-amendments-and-crypto-asset-reporting-framework/): Financial institutions face IRD registration, stricter records and higher penalties from 1 January 2027. A separate bill would add crypto-asset reporting from 2027 and amended CRS from 2028.
- [Beneficial ownership reporting: FinCEN final rule limits it to foreign companies](https://thefinanceintellect.com/united-states-fincen-boi-final-rule-foreign-companies-only/): FinCEN's final rule of August 2026 keeps US companies out of beneficial ownership reporting. Foreign companies registered to do business in a US state must still file within 30 days.
- [Luxembourg accepts OECD Amount B for distribution activities](https://thefinanceintellect.com/luxembourg-amount-b-transfer-pricing-circular-april-2026/): A circular of 13 April 2026 says Luxembourg will respect Amount B results applied by covered jurisdictions to baseline distribution, from financial years starting on or after 1 January 2025.
- [Central Bank of Ireland publishes new UCITS Regulations 2026](https://thefinanceintellect.com/ireland-central-bank-ucits-regulations-2026/): The Central Bank has replaced its 2019 UCITS Regulations after consultation CP161, aligning Irish rules with AIFMD II on liquidity tools, widening performance fee models and simplifying ETF dealing.
- [Dutch withholding taxes: 15% dividend tax, conditional tax and Gulf treaty rates](https://thefinanceintellect.com/netherlands-dividend-and-conditional-withholding-tax-gulf/): Dutch dividends carry 15% withholding tax, with exemptions for qualifying shareholders. A conditional withholding tax at 25.8% hits payments to listed low-tax jurisdictions. Treaties cut rates for the UAE, Saudi Arabia and Qatar.
- [Agentic AI in finance explained: what it can and cannot do today](https://thefinanceintellect.com/agentic-ai-in-finance-explained-close-ap-treasury/): Agentic AI does not just answer questions; it plans and carries out steps across systems. In finance it can draft reconciliations, chase invoices and prepare variance commentary. Regulators expect humans to stay accountable for the results.
- [Hong Kong stamp duty group relief: threshold to fall from 90% to 75%](https://thefinanceintellect.com/hong-kong-stamp-duty-group-relief-75-percent-bill-2026/): A bill gazetted on 2 October 2026 would let groups claim stamp duty relief on intra-group transfers at 75% common ownership instead of 90%, for instruments executed from 25 February 2026.
- [SEC proposes optional semiannual reporting for public companies](https://thefinanceintellect.com/united-states-sec-proposes-optional-semiannual-reporting-form-10-s/): On 5 May 2026 the SEC proposed letting public companies file a semiannual Form 10-S instead of quarterly 10-Qs. It is a proposal only; quarterly reporting continues until rules are adopted.
- [Luxembourg corporate tax key facts: 23.87% combined rate in Luxembourg City](https://thefinanceintellect.com/luxembourg-corporate-tax-key-facts-rates-2026/): Luxembourg companies pay corporate income tax of 16%, a 7% solidarity surcharge on that tax and municipal business tax, for a combined 23.87% in Luxembourg City. Budget 2027 proposes a further cut.
- [Irish corporation tax key facts: 12.5%, 25%, filing and preliminary tax](https://thefinanceintellect.com/ireland-corporation-tax-key-facts-rates-filing-preliminary-tax/): Ireland taxes trading income at 12.5% and non-trading income at 25%, with 15% for large groups under Pillar Two. Returns are due by the 23rd day of the ninth month after year end.
- [Dutch corporate income tax and VAT key facts: 19%, 25.8%, 21% and 9%](https://thefinanceintellect.com/netherlands-corporate-income-tax-and-vat-key-facts-2026/): Dutch companies pay 19% on the first EUR 200,000 of profit and 25.8% above, with 9% on qualifying innovation income. VAT is 21%, with 9% for necessities; accommodation moved to 21% in 2026.
- [AI-assisted month-end close: 10 tasks you can automate now](https://thefinanceintellect.com/ai-assisted-month-end-close-10-tasks-to-automate/): Most of the month-end close is gathering, matching and explaining. AI is good at all three. Here are 10 close tasks finance teams can hand to AI today, and the review step each one still needs.
- [Hong Kong grants its first stablecoin issuer licences](https://thefinanceintellect.com/hong-kong-stablecoin-issuer-licences-hkma-2026/): Under the Stablecoins Ordinance in force since August 2025, the HKMA granted its first two issuer licences in April 2026 from 36 applications, and says licences will stay very limited.
- [US withholding tax on payments to foreign persons: key facts](https://thefinanceintellect.com/united-states-withholding-tax-on-payments-to-foreign-persons-key-facts/): Most US-source income paid to foreign persons is taxed at 30%, withheld at source, unless a treaty or the Code reduces it. The right W-8 form decides the rate.
- [Luxembourg VAT, net wealth tax and subscription tax: key facts](https://thefinanceintellect.com/luxembourg-vat-net-wealth-subscription-tax-key-facts/): Luxembourg has the EU's lowest standard VAT rate at 17%. Companies pay annual net wealth tax, and investment funds pay subscription tax, with an exemption for UCITS ETFs.
- [Irish VAT key facts: 23% standard rate and hospitality at 9% from July 2026](https://thefinanceintellect.com/ireland-vat-key-facts-rates-hospitality-9-percent-thresholds/): Ireland's standard VAT rate is 23%. Since 1 July 2026 restaurant, catering and hairdressing services pay 9% instead of 13.5%. Registration starts at EUR 42,500 for services and EUR 85,000 for goods.
- [Dutch 30% ruling for expats falls to 27% from 2027](https://thefinanceintellect.com/netherlands-30-percent-ruling-27-percent-from-2027/): The tax-free allowance for incoming skilled workers drops from 30% to 27% of salary from 2027. It is capped at the public-sector salary norm, EUR 262,000 in 2026.
- [AI in FP&A: forecasting, variance commentary and scenarios](https://thefinanceintellect.com/ai-in-fpa-forecasting-variance-commentary-scenarios/): AI can write variance commentary in seconds and generate scenarios on demand. Forecast accuracy is harder: Gartner's 2026 survey ranked forecasting among the lowest-impact AI uses so far. Here is where AI helps FP&A teams and where it does not yet.
- [Hong Kong profits tax key facts: 8.25% and 16.5%, territorial basis and 2025/26 filing](https://thefinanceintellect.com/hong-kong-profits-tax-key-facts-rates-filing-budget-2026/): Hong Kong taxes only Hong Kong-sourced profits, at 8.25% on the first HK$2 million and 16.5% above for companies. The 2026-27 Budget gave a 100% reduction for 2025/26, capped at HK$3,000.
- [US corporate income tax key facts: 21% rate, filing and estimated payments](https://thefinanceintellect.com/united-states-corporate-income-tax-key-facts-rate-filing-estimates/): US corporations pay federal tax at 21% of taxable income, plus state taxes. Form 1120 is due on the 15th day of the fourth month after year end, with quarterly estimated payments during the year.
- [Luxembourg tax law in 2026: the changes finance teams should know](https://thefinanceintellect.com/luxembourg-tax-legislation-2026-roundup/): From DAC8 and carried interest to CRS updates, treaty protocols and new circulars, 2026 brought a steady stream of Luxembourg tax changes. Here is the list in one place.
- [Ireland's participation exemption for foreign dividends: Revenue updates its guidance](https://thefinanceintellect.com/ireland-participation-exemption-foreign-dividends-guidance-2026/): Revenue eBrief 063/26 updates the guidance on the exemption for foreign dividends under section 831B. From 2026 it can cover more countries and uses a shorter three-year look-back.
- [Dutch finance in 2026: ECB rate rises, DNB resilience and payments strategy](https://thefinanceintellect.com/netherlands-ecb-rate-rise-and-dnb-resilience-2026/): The ECB's deposit rate reached 2.50% in September 2026. DNB has stepped up resilience to geopolitical risk and set a 2026-2028 payments strategy covering the digital euro and AI-driven fraud.
- [AI cash forecasting: when machine learning beats the 13-week spreadsheet](https://thefinanceintellect.com/ai-cash-forecasting-machine-learning-vs-13-week-model/): Cash forecasting is the AI use case treasurers like most, yet only 4% have AI in production, according to a 2026 TIS and EuroFinance study. Machine learning works best on high-volume, repeating cash flows; the 13-week model still rules for one-off events.
- [The AI business case for the finance team: costs, ROI and a 90-day pilot](https://thefinanceintellect.com/ai-business-case-finance-team-costs-roi-90-day-pilot/): Finance teams no longer need to prove they can use AI; they need to prove it adds value. This guide sets out the costs to include, the benefits to measure and a 90-day pilot plan a CFO can approve.
- [AI governance for CFOs: a one-page policy for the finance function](https://thefinanceintellect.com/ai-governance-policy-for-cfos-finance-function/): Every finance team using AI needs simple rules: which tools are allowed, what data can go in, who reviews the output and what is logged. This one-page policy draws on NIST, ISO/IEC 42001 and the financial regulators' guidance.
- [Saudi Arabia pre-budget statement 2027: SAR 1,392 billion spending, 3.6% deficit](https://thefinanceintellect.com/saudi-arabia-pre-budget-statement-2027-spending-revenue-deficit/): On 30 September 2026 the Ministry of Finance put 2027 spending at about SAR 1,392 billion and revenue at about SAR 1,202 billion, a deficit of around 3.6% of GDP, funded by more borrowing.
- [ZATCA fines exemption extended to 31 December 2026: last chance for old penalties](https://thefinanceintellect.com/saudi-arabia-zatca-fines-exemption-initiative-extended-31-december-2026/): The Minister of Finance extended ZATCA's Cancellation of Fines and Exemption of Financial Penalties Initiative for six months, from 1 July to 31 December 2026. Returns due after 30 June 2026 are not covered.
- [SAMA raises repo rate to 4.50% in September 2026](https://thefinanceintellect.com/saudi-arabia-sama-raises-repo-rate-4-50-percent-september-2026/): On 16 September 2026 the Saudi Central Bank raised the repo rate by 25 basis points to 4.50% and the reverse repo rate to 4.00%. Borrowing and deposit rates will follow.
- [Saudi capital market open to all foreign investors since 1 February 2026](https://thefinanceintellect.com/saudi-arabia-capital-market-open-to-all-foreign-investors-2026/): The Capital Market Authority removed the Qualified Foreign Investor requirement for the Main Market. Since 1 February 2026, foreign investors of every category can buy listed Saudi shares directly.
- [Non-Saudis can own property: new law and regulations, 2% fee in four cities](https://thefinanceintellect.com/saudi-arabia-non-saudi-real-estate-ownership-law-regulations-2026/): The Law of Real Estate Ownership by Non-Saudis took effect on 22 January 2026 and its regulations were published on 3 July 2026. A 2% fee applies in Riyadh, Jeddah, Makkah and Madinah, on top of 5% RETT.
- [Regional headquarters in Saudi Arabia: ZATCA updates its tax and zakat guideline](https://thefinanceintellect.com/saudi-arabia-regional-headquarters-tax-zakat-guideline-2026/): ZATCA issued the second version of its Guideline for Regional Headquarters in May 2026. The 30-year incentive stays: 0% income tax on qualifying income and 0% withholding tax on certain payments.
- [Saudi withholding tax key facts: rates, 10th-day filing and penalties](https://thefinanceintellect.com/saudi-arabia-withholding-tax-key-facts-rates-filing-penalties/): Payments from Saudi Arabia to non-residents attract withholding tax of 5% to 20%. ZATCA's May 2026 guideline confirms monthly filing and payment by the 10th day of the following month.
- [Zakat and corporate income tax in Saudi Arabia: key facts](https://thefinanceintellect.com/saudi-arabia-zakat-and-corporate-income-tax-key-facts/): Saudi companies pay zakat at 2.5% on the Saudi and GCC share and income tax at 20% on the foreign share. Both returns are due within 120 days of the year end, 30 April for calendar-year companies.
- [Saudi excise tax on sweetened drinks now based on sugar content](https://thefinanceintellect.com/saudi-arabia-excise-tax-sweetened-beverages-tiered-sugar-2026/): Since 1 January 2026 excise tax on sweetened beverages is no longer 50% of the retail price. It is charged in tiers based on sugar per 100 ml, following a GCC decision.
- [Saudi VAT key facts: 15% rate, registration, returns and penalties](https://thefinanceintellect.com/saudi-arabia-vat-key-facts-rate-registration-returns-penalties/): VAT in Saudi Arabia is 15%. Businesses with supplies above SAR 40 million file monthly, others quarterly, by the end of the following month. Late returns cost 5% to 25% of the tax due.
- [RBI raises repo rate to 5.50% and turns to calibrated tightening](https://thefinanceintellect.com/india-rbi-raises-repo-rate-5-50-percent-october-2026/): On 7 October 2026 the Reserve Bank of India raised the repo rate by 25 basis points to 5.50%, unanimously, and said rate cuts are off the table in the near term.
- [57th GST Council: arrest powers dropped, faster refunds and simpler registration](https://thefinanceintellect.com/india-57th-gst-council-meeting-recommendations-october-2026/): The 57th GST Council recommended removing arrest powers under section 69, automating refunds and registration, raising the prosecution threshold to INR 5 crore, and widening input tax credit.
- [India's Income-tax Act, 2025 is in force: what changed on 1 April 2026](https://thefinanceintellect.com/india-income-tax-act-2025-in-force-1-april-2026/): The Income-tax Act, 2025 replaced the 1961 Act on 1 April 2026, with new Income-tax Rules, 2026 and new forms. CBDT says the policy is unchanged; the language and structure are new.
- [Foreign assets disclosure scheme 2026: declare by 31 December](https://thefinanceintellect.com/india-foreign-assets-small-taxpayers-disclosure-scheme-2026/): A one-time window lets eligible taxpayers regularise undisclosed foreign assets and income. Declarations close on 31 December 2026, with immunity from Black Money Act penalties and prosecution.
- [Union Budget 2026-27: MAT at 14%, buyback tax, higher STT and lower TCS](https://thefinanceintellect.com/india-union-budget-2026-27-key-tax-changes-mat-buyback-stt/): The Budget of 1 February 2026 made MAT a 14% final tax, taxed buybacks as capital gains, raised securities transaction tax on derivatives and cut TCS on overseas tours and remittances to 2%.
- [India transfer pricing: 15.5% safe harbour for IT services and a data centre tax holiday](https://thefinanceintellect.com/india-budget-2026-transfer-pricing-safe-harbour-it-services-data-centres/): Budget 2026-27 set a common 15.5% safe harbour margin for IT services, raised eligibility to INR 2,000 crore and gave cloud providers using Indian data centres a tax holiday to 2047.
- [SEBI board, 24 September 2026: new PMS and settlement rules, wider accredited investor route](https://thefinanceintellect.com/india-sebi-board-september-2026-pms-settlement-accredited-investors/): SEBI approved new Portfolio Managers and Settlement Regulations, a common advertisement code, FPI access to more commodity derivatives, and treats non-residents as accredited investors.
- [India-UK trade agreement in force since 15 July 2026](https://thefinanceintellect.com/india-uk-trade-agreement-ceta-in-force-15-july-2026/): The India-UK Comprehensive Economic and Trade Agreement and the Double Contribution Convention took effect on 15 July 2026, giving duty-free UK access for about 99% of Indian tariff lines.

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