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Austria has Published Updated List of Jurisdictions with which Austria has Concluded a Comprehensive Mutual Administrative Assistance Agreement — Orbitax Tax News & Alerts

On 27 January 2015, the Austrian Ministry of Finance published an updated list of jurisdictions with which Austria has concluded a comprehensive mutual administrative assistance agreement as of 1 January 2015. The main change is the addition of Taiwan, whose tax treaty with Austria entered into force in December 2014, and applies from 1 January 2015.

The list is of particular importance in regard to Austria's group taxation regime, which includes the requirement that companies located in third jurisdictions may only be part of an Austrian tax group when the company is an EU Member State or in a jurisdiction with which Austria has an administrative assistance agreement. A similar rule also applies for participation exemption for portfolio dividends derived from companies resident in third countries.

The jurisdictions listed include:

Albania, Anguilla, Algeria, Andorra, Argentina, Armenia, Aruba, Azerbaijan, Australia, Bahrain, Barbados, Belgium, Belize, Bermuda, Bosnia Herzegovina, Brazil, British Virgin Islands, Bulgaria, Costa Rica, Curacao, Denmark, Germany, Estonia, Faroe Islands, Finland, France, Georgia, Ghana, Gibraltar, Greece, Great Britain, Greenland, Guernsey, Hong Kong, India, Indonesia, Ireland, Iceland, Isle of Man, Israel, Italy, Japan, Jersey, Cayman Islands, Canada, Qatar, Colombia, Korea (Republic of), Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Morocco, Macedonia, Mexico, Moldova, Monaco, Montserrat, New Zealand, Netherlands, Norway, Philippines, Poland, Portugal, Romania, Saint Vincent and the Grenadines, San Marino, Saudi Arabia, Sweden, Switzerland, Serbia, Singapore, Sint Maarten, Slovak Republic, Slovenia, Spain, South Africa, Tajikistan, Taiwan, Thailand, Czech Republic, Tunisia, Turkey, Turks and Caicos Islands, Ukraine, Venezuela, United States of America, Vietnam and Cyprus.