Chile and Austria: DTA approved by Chilean Senate

Chile's tax authority (SII) issued Resolution EX. SII No. 27 on 20 February 2026, which provides automatic forgiveness of interest charges and penalties for taxpayers affected by system outages. The SII's digital platform experienced technical

Chile's tax authority (SII) issued Circular No. 7 on 12 February 2026, updating various thresholds used to calculate employment income tax for March 2026. Circular No. 7 sets the following adjusted values for March 2026: Key reference values:

Chile's tax authority (SII) issued Ruling No. 360-2026 on 11 February 2026, clarifying that foreign professionals providing services in Chile can only claim the VAT exemption under article 12(E)(8) of the VAT Law if their employment or professional

Chile's tax authority (SII) issued Letter Ruling No. 286 on 4 February 2026, clarifying the conditions under which taxpayers may claim a credit for foreign taxes paid. The ruling responds to a taxpayer request seeking both a foreign tax credit where

Chile’s tax authority (SII) has presented its 2026 Tax Compliance Management Plan (PGCT) on 29 January 2026, emphasising taxpayer support, business formalisation, cooperative compliance, and the fight against tax evasion and organised

Austria has published the Ordinance titled “Regulation of the Federal Minister of Finance on implementing provisions for the Minimum Taxation Act (MinBestG Implementing Regulation)” on 30 December 2025. This regulation establishes the