Austria MOF Updates List of AEOI Jurisdictions for Supplementary Tax Information Returns Under Pillar 2

The Austrian Federal Ministry of Finance on June 9 published BMF Letter No. 2026-0.475.107, updating the list of participating jurisdictions regarding the automatic exchange of information (AEOI) for Global Anti-Base Erosion (GloBE) Information Returns (GIRs) under the Multilateral Competent Authority Agreement (MCAA). The updated list provides: 1) exchange relationships in force under Directive 2025/872/EU (DAC9), the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, and the GIR MCAA; 2) the GIR filing obligations and requirements for resident constituent entities of multinational enterprise (MNE) and large domestic groups subject to Pillar Two; and 3) the filing deadlines of within 15 ...