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Introduction to Austrian Tax Law
Kurt UbelhoerErich Schaffer
出版facultas.wuv - Maudrich, 2016
ISBN39903054339783990305430
URLhttp://books.google.com.hk/books?id=1JnMzQEACAAJ&hl=&source=gbs_api
註釋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.