Austria - Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) in Austria

• Autores: Karin Spindler-Simader, Viktoria Wöhrer
• Localización: European taxation, ISSN 0014-3138, Vol. 58, Nº. 7, 2018, págs. 286-298
• Idioma: inglés
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• Resumen

  • This article provides a brief overview of the main provisions of the EU Anti-Tax Avoidance Directive (2016/1164) and analyses how it will impact Austrian tax rules.