Unilateral relief from double taxation in Austria

Austria's procedural tax law, the Federal Tax Code, and the Inheritance and Gift Tax Act both contain specific rules designed to avoid international double taxation. These unilateral measures help alleviate the international double taxation of taxpayers resulting from overlapping tax jurisdictions. This article examines the unilateral relief measures in the Federal Tax Code and the Inheritance and Gift Tax Act and explains the relationship between the two sets of measures.