Determination of company profits in Austria

Journal
Eberhartinger, E.; Quantschnigg, P.; Rief, R. (Roland)
Austria
Bulletin for International Taxation 2004 (Volume 58), No. 8
FormatPDF
USD
45

Examines the rules for determining company profits in Austria. In particular, the article discusses (a) the present tax accounting methods, including the income accounting methods, the tax principles for capitalization and measurement, and the "authoritative" principle, (b) tax neutrality as regards investment and finance, and (c) the influence of international financial reporting on the determination of taxable profits.