The Resource Rules in Austria relating to the exchange of information and assistance in tax collection

Rules in Austria relating to the exchange of information and assistance in tax collection

Label
Rules in Austria relating to the exchange of information and assistance in tax collection
Title
Rules in Austria relating to the exchange of information and assistance in tax collection
Creator
Subject
Language
eng
Summary
This article describes the exchange of information rules in Austria, in general and under income tax treaties; tax information exchange agreements; the EU Mutual Assistance Directive; the EU Savings Directive; the Convention on Mutual Administrative Assistance in Tax Matters; the withholding tax treaties concluded with Switzerland and Liechtenstein; and the FATCA agreement concluded with the United States. Further it describes the assistance in tax collection in general and income tax treaties; the EU Recovery Directive; and the Convention on Mutual Administrative Assistance in Tax Matters
Citation source
In: Tax management international journal. - Arlington. - Vol. 44 (2015),
http://library.link/vocab/creatorName
  • Schmidt, N.J.R.M
  • Stadler, E
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • exchange of information
  • mutual assistance
  • Savings Interest Directive
  • FATCA
  • IGA
  • collection of tax
  • tax treaty
Label
Rules in Austria relating to the exchange of information and assistance in tax collection
Instantiates
Publication
Label
Rules in Austria relating to the exchange of information and assistance in tax collection
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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