Umsetzung des öffentlichen Country-by-Country-Reportings in Österreich

On April 4^th, 2024, the Federal Ministry of Justice published a draft bill on the publication of income tax information (CBCR-Veröffentlichungsgesetz, CBCR-VG). This federal law transposes the Directive (EU) 2021/2101 amending Directive (EU) 2013/34 as regards the disclosure of income tax information by certain undertakings and branches (“public CbCR") into Austrian law. The public CbCR and thus the CBCR-VG aim to make income tax information of multinationals operating in Austria transparent and subject to more intensive public scrutiny. The CBCR-VG is to be applied to financial years beginning after June 21^st, 2024.