The Austrian Ministry of Finance (BMF) provided the following clarifications regarding the electronic filing of CbC reports (which are due for the first time by the end of FY 2017). According to the communication, the technical process consists of 3 steps as follows:
- A technical guide will be published on the site of the BMF before the end of July 2017. The guide will describe the technical specifications including conversion of the CbC report to the standard OECD XML schema.
- A test phase wi…