On 27 January 2015, the Austrian Ministry of Finance published an updated list of jurisdictions with which Austria has concluded a comprehensive mutual administrative assistance agreement as of 1 January 2015. The main change is the addition of Taiwan, whose tax treaty with Austria entered into force in December 2014, and applies from 1 January 2015. The list is of particular importance in regard to Austria's group taxation regime, which includes the requirement that companies located in third jurisdictions may only be part of an Austrian tax group when the company is an EU Member State or in a jurisdiction...