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The Council of the EU adopted its negotiating position on EU Inc on 23 October 2026, narrowing stock option access and leaving talks with Parliament still ahead.

India's amended MSMED Act makes TReDS settlement mandatory for central public-sector buyers, beside its 45-day payment rule.

Malaysia's Budget 2027, announced on 9 October 2026, lifts total loan and financing guarantee facilities to RM57 billion and proposes to cut MSME income tax by one percentage point.

The Budget proposes lifting the refundable R&D offset threshold to A$50 million and adding start-up loss refunds from 1 July 2028. Neither change is law yet.

An S corporation owner who works in the business must receive reasonable pay before taking distributions. IRS guidance and a 2012 appeals ruling show how that test is applied.