According to the OECD Report regarding "BEPS" (Base Erosion and Profit Shifting) companies seated in high tax countries often reduce their tax basis by ascertain payments to affiliated companies seated in low-tax countries. As a consequence of the low taxation at the company receiving these payments, the total tax burden is reduced.

This thought is now accounted for in the Austrian Tax Code Amendment Act (Abgabenänderungsgesetz 2014) in the new provision of section 12 para 1 item 10 of the Corporate Income Tax Act (Körperschaftsteuergesetz, "KStG"). As from 1 March 2014 group internal payments of interest and royalties are, according to the aforesaid, only deductible for tax purposes if the receiving affiliated company abroad is subject to a minimum effective tax rate of 10%.