Applicability of the temporary CbCR Safe Harbors (CbCR Safe Harbor-V)
Initiative
Official name
357. Verordnung des Bundesministers für Finanzen zum temporären CbCR-Safe-Harbour (CbCR-Safe-Harbour-V)
Type
Regulation
Level 2
Initiator
Austrian government
Submitted
Doc. code
BGBl. II Nr. 357/2024
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
Minimum Taxation Reform Act and Minimum Taxation Act (MinBestRefG, MinBestG)
(binding, Main version, Amendment, AT)
Financial Organization Reform Act
(binding, Main version, Amendment, AT)
Level 2
–
Level 3 / Other
–
Source: Austrian government, BGBl. II Nr. 357/2024, 2024