Austria-Chile income tax treaty enters into force

The Austrian Council of Ministers, at its meeting on 1 July 2026, gave approval for the signing of the sixth protocol amending the 1974 income and capital tax treaty with Switzerland. The agreement seeks to prevent double taxation and fiscal

Austria's Budget Measures Act 2026 (Budgetmaßnahmengesetz 2026) entered into force on 1 July 2026 after being published in the Official Gazette (BGBl. I 43/2026) on 30 June. The legislation amends a range of federal laws with measures intended to

Chile's Internal Revenue Service (SII) has issued two key updates—Resolution No. 88 of 26 June 2026 and Circular No. 27 of 23 June 2026—to establish the late tax payment interest rates for the second half of 2026 and outline updated forgiveness

Austria's Federal Council (Bundesrat) approved the Budget Measure Act 2026 on 25 June 2026, adopting a package of amendments to various tax laws aimed at promoting tax fairness, combating tax fraud, reducing the tax burden on workers and simplifying

Chile has initiated a coordinated debt relief initiative, effective as of 18 June 2026, to encourage taxpayers to settle outstanding tax obligations.  The programme, which operates under Article 207 of the Tax Code, represents a joint effort by the

Chile’s Internal Revenue Service (SII) announced, on 23 June 2026, that it has unveiled industry-specific benchmark indicators enabling distribution companies to evaluate their transfer pricing compliance and identify potential tax risks. The