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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.
 
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