Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) in Austria

Spindler-Simader, K.; Wöhrer, V.

Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) in Austria

Journal

Author

Spindler-Simader, K.; Wöhrer, V.

Country

Austria

Published Date

20 June 2018

Issue

European Taxation 2018 (Volume 58), No. 7

DOI

https://doi.org/10.59403/8rrn2r

Document

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This article provides a brief overview of the main provisions of the EU Anti-Tax Avoidance Directive (2016/1164) and analyses how it will impact Austrian tax rules.

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Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) in Austria