Austria (AT)

Jurisdiction Overview

IDQuestionAnswer
419 *CBCR: Is there a local filing requirement of a global country-by-country reporting file (according to OECD’s BEPS Action 13) by large corporate groups (with a worldwide turnover higher than 750 million Euro) and local subsidiaries of foreign groups? OECD Legislation: Secondary mechanism is subject to restrictions imposed by OECD model legislation; or no secondary mechanism at all (only the domestic ultimate parent entity has to file the CbCR)
 Data Date: 2019

Notes

 
While Austria's law requiring filing of CBCR used to go beyond the OECD Model legislation, the OECD described that Austria clarified in its guidance of December 2017 that local filing will comply with the OECD, and thus the OECD made no recommendations (OECD CBCR 2018: 56). "No changes were identified with respect to the limitation on local filing obligation" (OECD CBCR 2019: 50).

Sources

OECD CBCR 2018
 
OECD CBCR 2019