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

Journal
Spindler-Simader, K.; Wöhrer, V.
Austria
European Taxation 2018 (Volume 58), No. 7
PriceUSD 45

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.