Chile and Austria: DTA approved by Chilean Senate

Austria has issued an official promulgation notice concerning the Multilateral Competent Authority Agreement on Automatic Exchange of Information pursuant to the Crypto-Asset Reporting Framework (CARF MCAA) on 29 January 2026. Under the

Austria has gazetted Law No. 17/2026 on 29 January 2026, giving effect to the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA). The agreement, originally signed by

Austria has published two multilateral agreements in its Official Gazette to strengthen international tax reporting on 29 January 2026. Law No. 17/2026 introduces the Global Anti-Base Erosion (GloBE) Information Returns Agreement (GIR MCAA),

Austria and Oman signed an income and capital tax treaty on 28 January 2026. The agreement seeks to prevent double taxation and fiscal evasion between the two nations. The treaty will enter into force after the exchange of ratification

Chile’s tax authority (SII) recently published Ruling No. 146-2026 of 21 January 2026, clarifying the tax treatment of various expenses incurred in relation to shareholder-employees who receive remuneration from their companies. The Ruling

Chile’s tax administration (SII) has published Resolution Ex. SII No. 05-2026 of 14 January 2026 on its website, outlining the tax administration’s VAT withholding system for non-resident sellers and digital platforms that have not registered