Chile and Austria: DTA approved by Chilean Senate

Austria's Federal Council (Bundesrat) approved the Budget Measure Act 2026 on 25 June 2026, adopting a package of amendments to various tax laws aimed at promoting tax fairness, combating tax fraud, reducing the tax burden on workers and simplifying

Chile has initiated a coordinated debt relief initiative, effective as of 18 June 2026, to encourage taxpayers to settle outstanding tax obligations.  The programme, which operates under Article 207 of the Tax Code, represents a joint effort by the

Chile’s Internal Revenue Service (SII) announced, on 23 June 2026, that it has unveiled industry-specific benchmark indicators enabling distribution companies to evaluate their transfer pricing compliance and identify potential tax risks. The

The new income and capital tax treaty between Argentina and Austria, signed on 6 December 2019, went into effect on 12 June 2026, replacing the 1979 agreement that terminated on 1 January 2009. The treaty governs taxation of corporate profits,

Chile’s tax administration (SII) has issued Ruling No. 1407-2026 on 10 June 2026 outlining the tax implications regarding fraudulent or unreliable invoices in relation to Value Added Tax (VAT) and Income Tax. It clarifies that while falsified

Austria’s government has submitted the Draft Budget Accompanying Act 2027–2028 to Parliament, introducing a range of tax measures under the dual budget framework for 2027 and 2028. The proposals aim to strengthen fiscal consolidation efforts,