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13 May 2022

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Austrian Guidance on Mutual Agreement and Arbitration Procedures under Tax Treaties, EU Arbitration Convention, and EU Taxation Dispute Settlement Act

Austria's Ministry of Finance has issued new guidance on mutual agreement and arbitration procedures under Austria's tax treaties, the EU Arbitration Convention, the BEPS Multilateral Instrument (MLI), and the EU Tax Dispute Settlement Act. The guidance provides an overview of the formal and material framework conditions of these procedures in Austria and is intended to serve as a guide for those entitled to an agreement on the process and functioning of a mutual agreement procedure. The guidance is valid from 5 May 2022 and replaces prior guidance issued on 24 July 2019. In particular, the guidance covers:

  • General information on the international mutual agreement and arbitration procedures, including the objective of the procedures and the legal basis and types of procedures available under the different instruments;
  • Mutual Agreement Procedure (MAP), including applications for MAP, examination of the application and initiation of MAP, completion of MAP, implementation of the mutual agreement, etc.;
  • Arbitration, including the initiation of arbitration, the course of arbitration, and the completion of arbitration and implementation; and
  • Advance Pricing Arrangements (APAs), including the general principles and types of APAs as well as the steps of the APA process.

In addition to the main guidance, annexes are also provided regarding the OECD minimum standards on dispute resolution, the particular features of Austria's tax treaties in relation to MAP, and the specific arbitration clauses in Austria's tax treaties.

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