Austria - Cooperative Compliance in Austria
- F. Fiala; L. Ramharter
- European Taxation, 2019 (Volume 59), No 8
- 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.