Introduction to Austrian Tax Law

based on Lang, Rust, Schuch, Staringer "Einführung in das Steuerrecht"

ISBN: 978-3-7089-1365-0

Verlag: Facultas

Land des Verlags: Österreich

Erscheinungsdatum: 13.06.2016

Autoren: Ubelhoer Kurt, Pfeiffer Sebastian, Huisman Eline, Schaffer Erich


Format: Buch

Seitenanzahl: 206

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Beschreibung

This introduction to the Austrian tax system focuses on personal income tax, corporate income tax, VAT and Austrian procedural law. Updated with the legislative changes of the Tax Reform 2015/2016 and divided into ten modules, this book is designed to provide a first look at the legal principles guiding these codes, how the taxes are assessed and levied, and the mechanisms for legal recourse. Each chapter includes the relevant terminology in both English and German, making this book a great addition also for practitioners who deal with Austrian tax law in English.