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Global Forum on Transparency and Exchange of Information for Tax Purposes: Austria 2018 (Second Round)

Peer Review Report on the Exchange of Information on Request

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Austria.

Published on October 15, 2018

In series:Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviewsview more titles

Key conclusions

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Austria’s competent Authority responded efficiently to the large majority of the over 1 300 requests received from 1 October 2014 to 30 September 2017 (the review period).
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Austria has worked to address the deficiencies identified in its previous report published in 2015 with regard to some of its treaties not allowing banking information to be exchanged and should continue to work with its partners to bring all remaining treaties to the standard.
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Austria has recently taken measures to fully implement the standard strengthened in 2016 on the availability of beneficial ownership information by implementing a beneficial ownership register. Practical implementation of the register requires further monitoring to ensure it meets the standard.