OrbitaxMinistry of Finance publishes draft bill for Budget Supplementary Law 2011-2014: Corporate Income Tax Act
|Approved Changes| Austria
On 28 October 2010, the Ministry of Finance published the draft bill for the Budget Supplementary Law 2011-2014 (Budgetbegleitgesetz 2011-2014). The most important changes to the Corporate Income Tax Act can be outlined as follows:
| - | income received from so called hybrid instruments, which is characterized as dividends f… |
