Résolution des différends

Austria Dispute Resolution Country Profile

Envoyer

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