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Corporate Tax in Austria

publiziert: 
The Intl. Comparative Legale Guide to Corporate Tax 2011, 2011, 23-28
Datum: 
1. Januar 2011
1.1 How many income tax treaties are currently in force in Austria?

Currently, there are 88 tax treaties in force in Austria.

1.2 Do they generally follow the OECD or another model?

Generally, they follow the OECD model, although some of the older treaties significantly deviate from the OECD model. Important examples of treaties which do not follow the OECD model in essential points are those with Brazil, France and Japan.

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