富而德律师事务所：2025年税务调查和跨境纠纷指南：在税务监管趋严时代保持领先（英文原版+译版）（54页）.pdf_三个皮匠报告

Staying ahead in an era ofheightened tax scrutiny Welcome Tax investigations areon the rise – and the stakesare higher than ever.Authorities across Europeand the US are rampingup scrutiny, making itessential to be informedand prepared. In this context, understanding the practicalities of how taxinvestigations and disputes play out – and what consequencesthey may bring – is more important than ever. Businesses areincreasingly recognising this as a core element of their strategicdecision-making. In this guide, we answer key questions about the contentioustax framework in nine jurisdictions across Europe and the US.These questions cover topics ranging from tax authoritypowers to potential criminal liability, and highlight commondisputes and trends in each jurisdiction. We also provide achecklist of questions to help you gain similar insights inother jurisdictions by working with local tax advisors. We hope that this guide serves as a valuable referencefor you. Should you need more information or wish to discussthese topics in more depth, please feel free to reachout to me, my colleagues listed at the back or your usualFreshfields contact. Welcome to the 2025 edition of our guide to tax investigationsand disputes across borders. This guide provides insights intothe contentious tax landscape across Europe and the US,helping you to anticipate challenges, understand risks andrespond confidently. Right now, large-scale tax investigations and disputes areon the rise, driven by governments’ need to boost theirrevenue without increasing the tax burden on working people.As a result, tax authorities are adopting increasingly robustpositions in tax audits and assessments involving largecorporates – a trend that we expect to continue.Sophisticated audits around transfer pricing and taxstructuring are becoming more frequent, and there isheightened scrutiny of intra-group financing arrangements,executive renumeration and M&A transactions.The growing volume of taxpayer information being sharedinternationally means a greater risk of spillover disputes,while settlements are increasingly difficult to achieveas tax authorities become more litigious. Helen Buchanan Head of Freshfields’ global tax disputes practice T+44 20 7936 4000Ehelen.buchanan@freshfields.com Contents Austria Katharina Kubik and Dominic Krenn Austria However, if the taxpayer wants to assert a right (e.g. deductionof business expenses), they will be factually forced to presentall necessary documents to substantiate the existing right,which might include sensitive information. 1. What type of tax disputes are most commonand are there any trends taxpayers should beaware of? Most commonly, tax disputes in Austria concern income tax,corporate tax, and value added tax. In addition, there has beenan increase in transfer pricing disputes arising from tax audits(e.g. on the arm's-length nature of transactions within a group,on the classification of entities as entrepreneurs/low riskentities). Disputes as a result of reclaims of Austrianwithholding tax have also increased (e.g. on refunds of Austrianwithholding taxes that were granted without a legal basis). The tax authorities can conduct searches of premises ifthey believe that evidence of tax evasion or fraud is present.In addition, taxpayers may be subject to proactive disclosurerequirements according to European regulations and directives. 3. What are the relevant applicable time limitsfor tax audits/enquiries to be opened andappeals to be made? As countries increasingly use the automatic exchange ofinformation to uncover undisclosed offshore assets or income,a number of disputes regarding hybrid mismatches,tax deductions for interest payments and/or profit shiftingare expected in the near future. The time limit for opening a tax audit is in principle five yearsfrom the end of the year in which the tax return was filed.This time period can be extended by the Tax Office takingextension actions (e.g. enquiries to persons providinginformation, requests for additional information) until theabsolute statute of limitation, i.e. 10 years, is reached. The taxaudit ends with the issuance of a (revised) tax assessment. In addition, the global minimum tax, which has already beenintroduced into Austrian law, could lead to challenges fortaxpayers in the future. Taxpayers in Austria should also beaware of potential challenges arising from other developmentsat the OECD and EU level (e.g. developments on global mobilityor rules on EU withholding tax procedures). If the taxpayer wishes to challenge the tax assessment issuedby the tax authorities, they must file an appeal with the FederalTax Court within one month from the date of receipt of thedecision (although this deadline may be extended upon requestif the taxpayer can credibly demonstrate a justified reason forthe extension). If the taxpayer does not file an appeal within thistime limit, the tax assessment becomes final and binding. 2. What powers do th