Tax Highlights Austria

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Tax highlights Austria

2014

Deloitte Tax Guides

The Deloitte International Tax Source (DITS) is an online database featuring tax rates and information for 65 jurisdictions worldwide. DITS includes current rates for corporate income tax, domestic withholding tax, withholding tax on dividends, interest and royalties under tax treaties, value added tax/goods and services tax/sales tax and a five-year table of statutory corporate income tax rates for all DITS jurisdictions. A notes system provides further details and context for the rates, and there is a monthly round up of tax treaty developments.

Deloitte Austria

Content of this international tax guide:

  • Investment basics Austria
  • Corporate taxation
  • Withholding tax
  • Other taxes on corporations
  • Anti-avoidance rules
  • Administration and compliance
  • Personal taxation
  • Other taxes on individuals
  • Administration and compliance
  • Value added tax
  • Source of tax law
  • Tax treaties
  • Tax authorities
  • International organizations
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