Within the framework of the BEPS 2.0 project a preliminary report on Pillar One – Amount B (launch version) was published on 19 February 2024 as a response to the public consultation documents (December 2021 & July 2023). The final report, including the outstanding work currently being completed, was expected by the end of March […]
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The Austrian Whistleblower Protection Act (HinweisgeberInnenschutzgesetz, HSchG) was finally passed by the National Council on 1 February 2023 – after the elapsed December 2021 deadline for the transposition of the EU Whistleblowing Directive. What must be observed going forward? Obligation for companies and legal entities in the public sector with more than 249 employees to […]
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Almost a year after the publication of the draft Transfer Pricing Guidelines, on 7 October 2021 the Austrian Federal Ministry of Finance has finally issued the new Austrian Transfer Pricing Guidelines (ATPG 2021 or Guidelines). Being an extensive revision of the Transfer Pricing Guidelines from 2010 (TPG 2010), the ATPG 2021 aim at reflecting BEPS-project […]
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