Global exchange of information on crypto-asset transactions to tax authorities about to come – urgent need for action for crypto investors
New global OECD rules will require crypto platforms to report all transactions of their customers. This will enable tax authorities to verify whether investors have properly declared their crypto-asset income. With the Austrian Crypto Reporting Obligations Act (Krypto-MPfG), the government draft of which was published on 20 November 2025, Austria is implementing the new rules […]
Country-by-Country Reporting (CbCR) serves to provide information that enables tax authorities to conduct an informed risk assessment of transfer pricing. In May 2025, the OECD published a new overview of common errors made in preparing CbC reports. The document updated the summary from November 2019 with further common errors, reaching a total of 28. As […]
Pillar II: New OECD documents and BMF information published in January 2025
Shortly after the start of the new year, we would like to inform you about the following developments in the field of Global Minimum Taxation / Pillar II: OECD: Three new Administrative Guidances and GloBE Information Return documents published On 15 January 2025, the OECD published three Administrative Guidances with further clarifications. The following topics […]
EU Member States unanimously adopted the EU directive on global minimum tax (“Pillar II”)
On 15 December 2022, the Council of the EU formally adopted the directive on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union. Hungary was the last EU member state to agree to the EU directive, the required unanimity has been reached. Therefore, EU member states […]
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 […]
Last summer, Austria signed a Protocol amending the Double Taxation Treaty (DTT) with the United Arab Emirates (UAE) of 2003. The document provides for significant changes in certain areas. The Protocol was ratified in Austria at the end of 2021. In the UAE, government approval for the Protocol has been granted, although final ratification has […]
Austrian Ministry of Finance on permanent establishment issues related to the COVID-19 pandemic
Due to the COVID-19 prevention measures, many employees have for several months been unable to carry out their activities at the location at which they would normally have worked before the pandemic. In cross-border circumstances, this can lead to undesired changes in taxation rights between states – for example, due to the creation of permanent […]
COVID-19 and international tax law: OECD on permanent establishments and residence status
The measures to control the COVID-19 pandemic have caused severe restrictions on international mobility. In international tax law, this could lead to unintended changes in the right to tax between countries, such as through the creation of a permanent establishment (PE) or a change in the place of effective management for companies operating internationally. The […]
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