Cooperative Compliance in Austria

Journal
Author
Fiala, F.; Ramharter, L.
Country
Austria
Published Date
Issue
European Taxation 2019 (Volume 59), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.