Austria: International group taxation : an overview of Austria's new tax incentive

• Autores: Gerald Gahleitner, Stefan Ratzinger
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 11, 2005, págs. 509-513
• Idioma: inglés
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• Resumen

  • This note describes the new Austrian group taxation rules that have been introduced to increase the competitiveness of Austria as a holding company location, especially in respect of investments in Central, Eastern and Southern Europe.