Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Austria

Recent developments relating to MAP in Austria prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• New reservations and notifications to the MLI have been approved by the Austrian Parliament.

Other developments relating to MAP

• Update of Austria’s MAP guidance in 2023.

Latest Action 14 Peer Review report

9 April 2020: https://doi.org/10.1787/40c9f1b5-en

Tax treaty network of Austria

• 91 treaties, applicable to 91 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Austria's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
83	8	0

Source: OECD

Austria's MAP programme

Organisation of competent authority function

• seven persons:

  • one head of unit

  • six persons working on MAP cases (three persons on attribution/allocation cases and three persons on other cases).

• contact person(s) for MAP requests:

  • Mr. Harald PÖLZL

    Head of MAP/APA Team

    Tax Authority for Large Traders

    Address: Post office box 251, 1000 AUSTRIA

    Phone: [phone]

    E-mail: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	BMF-Info zu Verständigungs- und Schiedsverfahren, 5 May 2022 Web page	https://findok.bmf.gv.at/findok?execution=e100000s1&segmentId=86584be8-e4a4-4572-91cd-a772a524a4ee (Section B.1 to be referred to for form and content of a MAP request, including information requirements) https://www.bmf.gv.at/en/topics/taxation/double-taxation-agreements/Mutual-Agreement-Procedures-(MAPs).html (unofficial translation into English) https://www.bmf.gv.at/themen/steuern/internationales-steuerrecht/verstaendigungsverfahren.html
MAP profile	26 February 2020	https://www.oecd.org/tax/dispute/austria-dispute-resolution-profile.pdf

Overview of Austria's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-austria.pdf for details with respect to Austria's MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Austria's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Austria’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	95	74	40	129
Other cases	145	75	70	150
Total	240	149	110	279

Source: OECD

Table 4. Austria’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	2	94.09	38	27.11	40	30.46
Other cases	8	105.83	62	16.38	70	26.61
All cases	10	103.48	100	20.46	110	28.01

Source: OECD