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Austria - Cooperative Compliance in Austria

Country:
Austria
Author:
F. Fiala; L. Ramharter
Issue:
European Taxation, 2019 (Volume 59), No 8
Published:
16 July 2019
Austria’s cooperative compliance programme, referred to as Begleitende Kontrolle entered into force on 1 January 2019. This article provides an initial overview of the new programme, presents its benefits and drawbacks and identifies potential concerns.
 
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