Austria (AT)

Jurisdiction Overview

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


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).


TJN-Survey 2017
IBFD 2019b
OECD UTR 2018: 53
EU Statistics on APAs 2016
EU Tax Rulings 2015