On 4 December 2017, the Austrian Finance Ministry (BMF) published information on the interpretation of doubtful questions of the Documentation Act (VPDG) and the ordinance issued thereto (VPDG-DV).
The report on BEPS Action 13, the EU Mutual Assistance Directive and the OECD Guidelines for the Implementation of CbC Reporting should be used as a supplement.
The BMF information mainly deals with questions regarding the CbCR. However, we have limited ourselves below to clarifications regarding the Master File and Local File:
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