Canada joins multilateral agreement on GloBE information exchange (GIR MCAA)
The OECD has reported that Canada signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 6 February 2025. The agreement is designed to enable the automatic exchange of GloBE Information Returns
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Taiwan: Taipei Tax Bureau urges compliance with branch reporting rules
Taiwan’s National Taxation Bureau of the Ministry of Finance has reiterated that business entities approved to pay business tax on a consolidated basis through their head office must ensure that their branch offices continue to fulfill reporting
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Singapore updates CbC exchange agreement schedule
The Singapore Official Gazette issued Order No. S 64 on 6 February 2026, amending the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports) Order 2018 (G.N.
See MoreOECD: Montenegro, Oman, Panama, Peru, Rwanda, and Uruguay sign CARF MCAA, Addendum to CRS MCAA
According to an OECD update, Montenegro, Oman, Panama, Peru, Rwanda, and Uruguay signed the Multilateral Competent Authority Agreement on Automatic Exchange of Information under the Crypto-Asset Reporting Framework (CARF MCAA) and the Addendum to
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Australia: ATO confirms formalisation of GIR MCAA agreement
The Australian Taxation Office has updated its global and domestic minimum tax guidance on 9 February 2026 to reflect Australia's signing of the Multilateral Competent Authority Agreement on the Exchange of GloBE Information Return (GIR MCAA), which
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Switzerland updates CRS MCAA participant list
Switzerland has updated its list of participating jurisdictions under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA). The update was formalised in Decision No. RO 2026 57, gazetted
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Malaysia updates participating and reportable jurisdictions for CRS MCAA
The Inland Revenue Board of Malaysia released the updated lists of jurisdictions for the automatic exchange of financial account information under the CRS Multilateral Competent Authority Agreement (MCAA) on 15 January 2026. The update adds
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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
See MoreAustralia 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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