DTA between Chile and Argentina signed

Argentina’s Chamber of Deputies approved a new incentive framework for large-scale investments in emerging industries, known as the Super RIGI, on 24 June 2026. The newly proposed "Super RIGI" scheme was established to offer incentives and

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,

Switzerland has completed the domestic steps required for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) to take effect for its covered tax treaty with Argentina, according to

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