Argentina’s tax authority, ARCA (formerly AFIP), announced General Resolution 5590/2024, which outlines the application of tax and customs benefits under the new Special Incentive Scheme for Large Investments (Régimen de Incentivo para Grandes

Argentina’s Executive Branch has modified Decree 749/2024, which implemented the regime to promote large investments (Régimen de Incentivo para Grandes Inversiones, RIGI ) to provide more clarity or expand specific provisions on 21 October

Argentina and Luxembourg signed an amending protocol to the 2019 income and capital tax treaty on 25 October 2024. The tax treaty aims to eliminate double taxation on income and capital taxes while preventing tax evasion and fraud between

Austria published the Progression Compensation Act 2025 (Progressionsabgeltungsgesetz 2025, PrAG 2025) in the Official Gazette on 9 October 2024, implementing  relief measures announced by the Ministry of Finance in July 2024, The Act primarily

The appointment of an alternative Pillar Two taxpayer in Austria, for taxpayers operating on a calendar year basis, is required to be submitted to the relevant tax office by 31 December 2024. Evidence of this appointment must be uploaded to

Argentina ratified the income and capital tax treaty with China, Law 27780 was published in the Official Gazette on 18 October 2024. This income tax treaty aims to eliminate double taxation on income and capital, ensuring it does not create