25.09.2023

Guidance on DAC6 by the Austrian Ministry of Finance (BMF) updated

On 12 September 2023 the BMF published an update on the Austrian DAC6 guidance which has been long anticipated. In addition to clarifications the guidance includes further explanations on hallmarks, on information of other intermediaries as well as on the content of the report. Background In mid-October 2020 the Austrian BMF has published a guidance […]

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17.02.2023

Russia added to EU’s “blacklist”

Special attention necessary where Russian participating interests are involved The most recent meeting of the EU finance ministers (ECOFIN) resulted in changes to the list of non-cooperative jurisdictions for tax purposes. On 14 February 2023, the finance ministers of the EU member states resolved to add four jurisdictions to the blacklist. Besides the Russian Federation, […]

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