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

Resource Information

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

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

Creator

• Schmidt, N.J.R.M
• Stadler, E

Subject

• Savings Interest Directive
• collection of tax
• FATCA
• mutual assistance
• tax treaty
• exchange of information
• IGA

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),

Geographic coverage

• European Union
• Europe

Language note

English