The Austrian Ministry of Finance has published an updated list of jurisdictions with which Austria has concluded a comprehensive mutual administrative assistance agreement as of 1 January 2021. The list is important for various tax purposes, including in relation to foreign loss rules, group tax treatment, and dividend participation exemption. Generally, the conclusion of a comprehensive agreement on mutual assistance between Austria and the relevant jurisdiction is required for beneficial treatment. As compared to 2020, additional jurisdictions include Cape Verde, Kenya, Mongolia, and Oman. The full list is provided as follows: Egypt, Albania, Algeria, Andorra, Anguilla, Antigua and Barbuda, Argentina,...