- Austrian Ministry of Finance proposed amendments to Income Tax Act 1988
- Allowance for deductions on donations to income-generating asset bases
- Inclusion of pre-tax profits in country-by-country report for qualifying entities
- Specific requirements for entrepreneurs conducting business in other EU member states
- Procedures and criteria for special regime for small businesses in EU member states
- Input tax deductions clarified to encompass taxes related to deliveries
- Comments on proposed amendments accepted until May 17
Source: globalvatcompliance.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
