The Austrian Ministry of Finance has issued an overview of tax changes for 2017, including several resulting from various EU directives regarding transparency and information exchange. The main changes include: A new beneficial ownership registration requirement through the Company Service Portal (USP); The automatic exchange of financial account information between EU and non-EU countries; The automatic exchange of tax rulings and advanced pricing agreements; The standardization of VAT rules regarding real estate transactions in line with the EU. Click the following link for the Ministry of Finance overview (German language). In addition, the regulation setting out Austria's new Master and...