OrbitaxMinistry of Finance publishes draft bill Tax Law Amendment Act 2011 – Corporate Income Tax Act
|Proposed Changes| Austria
On 14 March 2011, the Tax Law Amendment Act 2011 (Abgabenänderungsgesetz 2011) was published for appraisal. The most important changes to the Corporate Income Tax Act can be outlined as follows:
Amendments to the participation exemption
The draft bill provides for amendments to the existing participation exemption in response to the ECJ decision in the j…
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