The Austrian Ministry of Finance published a decree (BMF decree of 11.03.2025, 2025-0.159.492, BMF-AV No. 33/2025) on 11 March 2025,  updating the Austrian Transfer Pricing Guidelines 2021 (Austrian Guidelines). This update aligns the guidelines

Austria's Budget Restructuring Measures Bill 2025 (Budgetsanierungsmaßnahmengesetz 2025) entered into force following its publication in the Official Gazette on 18 March 2025. Earlier, the bill was passed  by Austria’s Lower House of

Chile's Internal Revenue Service (SII) has issued Resolution No. 33 of 13 March 2025, which sets new tax rates for small miners and SMEs involved in mining and selling gold and silver ores. The rates for small artisan miners using the simplified

Austria's lower house of parliament (Nationalrat) passed the Budget Restructuring Measures Bill 2025 (Budgetsanierungsmaßnahmengesetz 2025) on 7 March 2025. The announcement was made in a release on 10 March 2025 by the Austrian Ministry of

Chile’s Internal Revenue Service (SII) has issued Resolution No. 28 of 6 March 2025 on 6 March 2025, introducing a new approach for taxpayers to request advance pricing agreements (APAs). This new resolution replaces previous resolutions from

Chile's Internal Revenue Service (SII) has issued Resolution No. 30 of 6 March 2025 with an updated list of territories and jurisdictions with preferential tax regimes.  The list reflects the new rules introduced by the Law on Compliance with Tax