Austrian multinational entities that are required to file country by country (CbC) reports based on the applicable Austrian law provisions must file their CbC reports on or before 31 December 2017 (for calendar year taxpayers—the balance sheet date is 31 December).
Furthermore, an annual notification must be filed with the tax office for all Austrian entities that are part of a foreign multinational group.
Read a December 2017 report [PDF 320 KB] prepared by the KPMG member firm in Austria
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