OrbitaxAustria Publishes Tax Amendment Act 2020 Including Digital Tax on Advertising and Requirements for the Reporting of Cross-Border Arrangements
|Approved Changes|Austria
Austria published the Tax Amendment Act 2020 in the Official Gazette on 22 October 2019. The key aspects of the Act include measures for the introduction of a digital tax on online advertising services and measures for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements.
Digital Tax
The digital tax is levied at a …
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