Income taxation of individuals in Austria

Journal
Bulletin for International Taxation 2004 (Volume 58), No. 8
Discusses the income taxation of individuals in Austria, including, among other things, unlimited tax liability and limited tax liability in Austria, the categories of income and total income, the reductions from total income, the tax rates and tax credits, tax assessment, and withholding taxes. The article also describes briefly the tax treatment of partnerships in Austria.