Transcription of Austria: Notification obligation regarding Country …
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Austria: Notification obligationregarding Country -by- Country Reports (CbCR)by 31 December |21 November2017 InternationalTax ReviewCurrent information oninternational taxdevelopments providedby EY AustriaContent01 austria : Notificationobligation regarding Country -by- Country Reports (CbCR)by 31 December 201702 Austrian SupremeAdministrative Court:Change of Ownership Ruleapplies despite ConsistentIndirect ShareholderStructure03 Austrian group taxation:issues before year end04 Constitutional Court: Onlineadvertising not covered byAustrian advertising tax04 OECD Developments04 EU Developments04 Country UpdatesThe introduction of the Transfer Pricing Documentation Law (TPDL) in 2016established special transfer pricing Notification obligations for entitiesresident in Notification obligations related to CbCR apply for constituent entities resident in austria (basically all members of a group regardless of legal personality, therefore, also including permanent establishments), t
Austria: Notification obligation regarding Country-by-Country Reports (CbCR) by 31 December 2017 No. 12/2017| 21November 2017 International Tax Review
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