New Digital Business Tax on Online Advertising in Austria

Journal
Author
Mayr, G.
Country
Austria
Published Date
Issue
European Taxation 2019 (Volume 59), No. 7
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this note, the author describes a new legislative package at the ministerial draft stage, which provides for a revenue-based digital business tax of 5% on online advertising.