C. Fichtinger
Abstract
This article outlines a number of recent Austrian tax developments, including an amendment of the interim tax regime for private foundations, new rules concerning exit taxation and the new Transfer Pricing Documentation Law.
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This article outlines a number of recent Austrian tax developments, including an amendment of the interim tax regime for private foundations, new rules concerning exit taxation and the new Transfer Pricing Documentation Law.
Key concepts: Transfer pricing, Interim, Law and economics, Economics, Documentation, Tax law, Business, Double taxation