Austria (AT)

Jurisdiction Overview

IDQuestionAnswer
363 *Tax Rulings: Are unilateral cross-border tax rulings (e.g. advance tax rulings, advance tax decisions) available in laws or regulation, or in administrative practice? Yes
 Data Date: 2019

Notes

 
According to Austria's Ministry of Finance, both unilateral cross-border tax ruling and bilateral/multilateral advance pricing agreements are available (TJN-Survey 2017). According to IBFD 2019, the practice of tax rulings is extensively used (IBFD 2019b).

Sources

TJN-Survey 2017
 
IBFD 2019b
 
OECD UTR 2018: 53
 
EU Statistics on APAs 2016
 
EU Tax Rulings 2015
 
https://www.accountancyeurope.eu/wp-content/uploads/Advance_tax_rulings.pdf