A draft of an annual tax amendment law for 2018 (Jahressteuergesetz 2018) includes measures that would transpose the EU Anti-Tax Avoidance Directive (ATAD) into Austrian domestic tax law. The draft bill also includes measures concerning the introduction of controlled foreign company (CFC) rules.
The draft bill reflects what have been described as minor changes from a Ministerial Draft.
Read a June 2018 report [PDF 325 KB] prepared by the KPMG member firm in Austria
Other topics described in the report concern:
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