Austria has gazetted Law No. 17/2026, giving effect to the Multilateral Competent Authority Agreement on the Exchange of GloBE Information Returns. Signed in June 2025, the agreement became effective on 8 January 2026 and sets the framework for exchanging GloBE information between authorities.
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 on 26 June 2025, came into effect for the country on 8 January 2026.
Austria’s competent authority formalised the agreement by submitting notifications under § 8 para. 1 lit. a and b to the Secretariat of the Coordinating Body.
The agreement governs the exchange of GloBE information between participating authorities. The OECD Secretariat maintains an updated list of competent authorities and their exchange relationships, available on the OECD website.