Austria - Tax Due Diligence: An Austrian Perspective
- A. Baumann; M. Gatterer
- European Taxation, 2010 (Volume 50), No 11
- 6 October 2010
In the context of a reorganization, it is imperative to conduct a comprehensive tax due diligence review to expose the risks of the reorganization and determine the best structure to implement the reorganization from a tax perspective. In this article the authors outline the typical risk areas examined as part of such a review, including the tax consequences of the various options.