Austria: How to acquire an Austrian target - the optimal structuring for foreign investors

• Autores: Andreas Baumann
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 12, 2008, págs. 620-624
• Idioma: inglés
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• Resumen

  • This article first presents the basic tax consequences of asset and share deals in Austria, following which attention is, due to the subject matter, given to the position of both the seller and the purchaser with regard to corporations. On this basis, the article includes an outline of the most commonly utilized transaction model on which foreign investors generally base their investments.