Austria - Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) in Austria
- Country:
- Austria
- Author:
- K. Spindler-Simader; V. Wöhrer
- Issue:
- European Taxation, 2018 (Volume 58), No 7
- Published:
- 20 June 2018
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.