Austria's Ministry of Finance has published updated guidance dated 12 September 2023 on the application of the EU DAC6 reporting requirements as implemented in Austria, which replaces the original guidance dated 21 October 2020. The updated guidance covers the same general areas as the original guidance, including information on the taxes covered, the definition of terms, reportable arrangements, hallmarks and main benefit test, deadlines for reporting, etc. The main updates include additional examples regarding persons qualifying as intermediaries, as well as further guidance/clarifications on: The meaning of tax advantage; Transfer pricing structures that use unilateral safe harbor rules; Transfer of...