The influence of EU tax law on Austria

Focuses on three current topics of EU tax law which influence Austrian tax law. First describes Austria's rollback of measures that were found to constitute harmful tax competition. Next analyses the Directive on the Taxation of Savings regarding the imposition of withholding tax. Finally, provides a survey of the Austrian tax rules that have been removed due to their incompatibility with the four freedoms guaranteed by the EC Treaty as well as certain rules that may still be discriminatory under EC law.