Austria - The New Wave of Cooperative Compliance Programmes and the Impact of New Technology
- K. Bronżewska; A. Majdańska
- European Taxation, 2019 (Volume 59), No 2/3
- 28 January 2019
An increasing number of (inter)national tax regulations (like the ATAD, iterations of CFC rules and interest deductibility limitations) are impacting taxpayers at the same time that their scrutiny by tax authorities is intensifying. Against this background, cooperative compliance programmes are on the rise. This article addresses the latest developments with regard to cooperative compliance programmes in Austria, Belgium and Poland, and also looks into the potential of new technologies to further foster the relationship between taxpayers and tax administrations.