Ecuador: SRI updates mining activities information form submission deadlines
The Internal Revenue Service (SRI) issued ResolutioNAC-DGERCGC26-00000001 on 9 January 2026, amending Resolution NAC-DGERCGC25-00000004 to update the submission schedule for the “Formulario Informativo Actividades Mineras” (Mining Activities
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Austria promulgates CARF MCAA crypto-asset information exchange
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
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OECD updates GIR MCAA automatic exchange of GloBE information signatories list
The Organisation for Economic Cooperation and Development (OECD) published an updated list of signatories, including their signing dates, to the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE)
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Czech Republic: Council of Ministers considers DAC8 crypto-asset, DAC9 GloBE reporting rules
The Czech Republic Chamber of Deputies (lower house) is reviewing a draft law, submitted on 5 February 2025, aimed at implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8, 2023/2226) and the Amending
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Austria gazettes law on GloBE information exchange
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
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Ireland: Irish Revenue updates guidance on automatic exchange of information
Irish Revenue issued eBrief No. 031/26 on 4 February 2026, providing guidance on the Automatic Exchange of Information. This eBrief is to inform customers of changes made to Tax and Duty Manual (TDM) Part 35-01-01a and subsequent changes to TDM
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Australia joins GIR MCAA
The OECD has reported that Australia signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 28 January 2026. The agreement is designed to enable the automatic exchange of GloBE Information Returns
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Singapore: IRAS revises CRS reportable, participating jurisdictions
The Inland Revenue Authority of Singapore (IRAS) has updated the lists of reportable and participating jurisdictions under the Common Reporting Standard (CRS), the global framework for the automatic exchange of financial account information for tax
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Austria gazettes multilateral tax agreements on GloBE, crypto-assets
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),
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Greece approves CARF MCAA, CRS MCAA addendum
Greece has ratified the Multilateral Competent Authority Agreement on Automatic Exchange of Information pursuant to the Crypto-Asset Reporting Framework (CARF MCAA) and the Addendum to the Multilateral Competent Authority Agreement on Automatic
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EU launches infringement procedures against member states over DAC8, DAC9 transposition
The European Commission issued formal notices to 12 Member States for not fully implementing Directive (EU) 2023/2226 (DAC8) on crypto-asset information exchange, and to 10 Member States for incomplete transposition of Directive (EU) 2025/872 (DAC9)
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Slovenia to ratify multilateral GloBE tax info exchange
The Slovenian Ministry of Foreign and European Affairs announced on 27 January 2026 that it has submitted a draft regulation to the National Assembly to ratify the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base
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Netherlands: Government pushes for upper house approval of DAC8 crypto-asset reporting, information-exchange legislation
The Netherlands State Secretary for Finance published Letter No. 2026-0000019577 on the Ministry of Finance’s website on 28 January 2026, urging the upper house of parliament to swiftly approve the bill implementing the Amending Directive to the
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Netherlands: Parliament passes DAC8 crypto-asset reporting, exchanging tax information rules
The Netherlands' lower house of parliament has approved a bill to implement the rules of the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8) on 27 January 2026. The bill introduces new rules for reporting
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Mexico signs CRS MCAA addendum to expand crypto reporting
Mexico signed the Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA) on 21 November 2025. The addendum updates the Common Reporting Standard (CRS) with additional reporting
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Slovenia joins multilateral gloBE information exchange agreement
Slovenia has signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 22 December 2025, the OECD confirmed. The GIR MCAA is designed to facilitate the automatic exchange of GloBE information between
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Finland implements DAC9 top-up tax simplified filing, information exchange rules
Finland has enacted legislation implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (2025/872) (DAC9), which comes into force on 1 January 2026. The law was published in the official gazette on 29 December
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Ireland implements DAC8, DAC9 reporting rules
Ireland has adopted new EU directives under the Finance Act 2025, bringing the Amending Directive to the 2011 Directive on Administrative Cooperation (2025/872) (DAC9) and the Amending Directive rules (2023/2226) (DAC8) into national law. DAC8
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