Updated guidance on mutual agreement procedure and arbitration

On 5 May 2022, the Austrian Federal Ministry of Finance (“BMF”) published new guidance on mutual agreement procedure (“MAP”) and arbitration procedure (BMF – IV/8, Geschäftszahl 2022-0.300.851). The guidance replaces a BMF guidance from the year 2019 and provides an overview of the formal and material requirements for these procedures in Austria. Structure of the guidance […]

read more