The Austrian Stamp Duty Act - comment and analysis

Journal
Endfellner, C.; Kuster, M.
Austria
European Taxation 2008 (Volume 48), No. 12
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the authors provide in-depth comment on and analysis of the Austrian Stamp Duty Act (Gebührengesetz, GebG) (the SDA or the Act), with particular emphasis on the details of the SDA, the Act's anomalies and the ways in which the provisions of the SDA may be (legally) circumvented.