The influence of EU tax law on Austria
Resource Information
The work The influence of EU tax law on Austria represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
The influence of EU tax law on Austria
Resource Information
The work The influence of EU tax law on Austria represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- The influence of EU tax law on Austria
- Language
- eng
- Summary
- 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
- Citation source
- In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 58 (2004),
- Geographic coverage
- European Union
- Language note
- English
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/VGnBmLzqr7c/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/VGnBmLzqr7c/">The influence of EU tax law on Austria</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
