Austria and Montenegro initialled a DTA

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

Montenegro has taken a further step toward implementing the OECD/G20 Base Erosion and Profit Shifting (BEPS) Multilateral Instrument (MLI), with its provisional list of reservations and notifications indicating that 40 of its tax treaties will be

Montenegro’s parliament adopted the draft law ratifying the Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting (MLI) on 27 December 2025. Once the internal ratification process is