Austria-Chile income tax treaty enters into force

The Chilean tax authority (SII) has released Letter Ruling No. 1801, dated 20 July 2026, in response to a taxpayer inquiry on whether the DEMPE analysis set out in Chapter VI of the OECD Transfer Pricing Guidelines is an appropriate method for

Chile’s tax administration (SII) has issued Ruling No. 1723-2026 of 14 July 2026, in which it addresses and formalises the tax treatment for short-term performing arts workers. The SII issued this directive in response to a specific

Chile's tax authority (SII), the Ministry of Finance and the General Treasury, announced on 20 July 2026 that they have added 20 municipalities to a forgiveness programme for storm-affected taxpayers, expanding relief to cover individuals and

Chile's tax authority (SII) announced on 20 July 2026 that SII and Chile’s Copper Commission (Cochilco) hosted a conference on 13 July 2026, aimed at encouraging major mining companies to enter into advance pricing agreements—formal contracts

Austria's Federal Council (Bundesrat) approved the protocol to the 2000 income and capital tax treaty with Uzbekistan on 16 July 2026. The protocol updates the treaty preamble to align with BEPS standards, revises the dual-resident rule for

Chile's Ministry of Finance, the tax authority (SII), and the General Treasury of the Republic (TGR) have granted automatic tax relief to taxpayers in 28 municipalities hit by a recent storm system, according to a release on 19 July