Mutual Agreement Procedures
In the course of cross-border activities, physical or legal persons can be subject to taxation measures by two or more States or Jurisdictions, which in turn can lead to double taxation not in accordance with Austria’s obligations under international treaties. In order to resolve such cross-border tax disputes, international (tax) treaties and Austria’s domestic law institute a mechanism aimed at resolving the dispute and ensuring taxation in accordance with the treaties by means of a mutual agreement between the States or Jurisdictions involved.