Far-Reaching Changes in Austria Stemming from the Budget Accompanying Act 2011

Journal
Baumann, A.; Gatterer, M.
Austria
European Taxation 2011 (Volume 51), No. 5
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The "Budget Accompanying Act 2011" brought far-reaching changes, inter alia, to the Income Tax Act, Corporate Income Tax Act, Reorganization Tax Act and Stamp Duty Act. In addition, it introduced the Stability Tax Act. This note is intended to provide a preliminary overview of these changes.