Dispute resolution

Austria Dispute Resolution Country Profile

 

 

last update 11 October 2006

 

Competent Authority

Bundesministerium für Finanzen

(Federal Ministry of Finance)

 

International Tax Law Division (Division IV/4)

Postal Address:

Bundesministerium für Finanzen

Abteilung IV/4

Hintere Zollamtstrasse 2b

A-1030 Wien

Tel: (43) (1) 514 33

Fax: (43) (1) 514 33 50 70 74

 

Head of Division:

Ministerialrat Dr. Heinz JIROUSEK

Telephone extension no.: 504 100
Internet (E-mail) address: Post@iv-4.bmf.bmf.gv.at

 

Responsible for tax treaty negotiations, TIEAs, mutual agreement procedures (including EU Arbitration Convention), general matters of mutual assistance (including negotiations of mutual assistance treaties and arrangements and interpretation of such treaties).

Organization

MAP and APAs

- the division for international tax affairs in the Ministry of Finance

Scope of MAP & MAP APA

- Relief of double taxation

- Treaty interpretation

Domestic guidelines & administrative arrangements

No particular administrative instructions.

Time for filing

N/A

Form of request

No specific form

Documentation requirement

MAP - Allegations of the taxpayer have to be substantiated by him. The taxpayer has to provide appropriate documentation without being obliged to comply with particular formal requirements. MAP APA - The same documentation requirements would apply.

* Until now no MAP-APA has been carried out.

User fees

None

Tax collection / penalty / interest

MAPs are conducted without any regard to whether or not they may lead to a decrease of the financial burden of the taxpayer (normally all taxpayer-requests for MAPs are intended to lessen the taxpayer's tax burden in the one or other state).

Other dispute resolution mechanisms

The EU Arbitration convention for the transfer pricing cases.

Government Website

www.bmf.gv.at


 

 

 

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