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Saturday, August 24, 2019
 Startseite » Politik  » Staatsausgaben, Steuerpolitik & Staatsverschuldung 
Austria: A Tax Haven?
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Austria: A Tax Haven?

The Era of Austria’s Banking Secrecy is not (yet) over

20 Seiten · 5,15 EUR
(April 2014)

 
Ich bin mit den AGB, insbesondere Punkt 10 (ausschließlich private Nutzung, keine Weitergabe an Dritte), einverstanden und erkenne an, dass meine Bestellung nicht widerrufen werden kann.
 
 

From the introduction of the editors:

Martina Neuwirth illustrates that some reports list Austria as a tax haven while others do not. A reason for these different judgements has to be seen in the various definitions of tax havens. For Martina Neuwirth, Austria has to be regarded as a tax haven with regard to the information policy of the country. Austria blocked the EU savings directive since 2005 (which requires an automatic exchange of information between EU countries and 15 other jurisdictions). This blockade has partially been abandoned in the beginning of 2013. Other main problems are Austria's banking secrecy and the existence of Treuhand trusts where the trustor’s identity is not known. Neuwirth describes these features and their development in the last years and demands an "international tax agenda" for Austria.


zitierfähiger Aufsatz aus ...
The Political Economy of Offshore Jurisdictions
Walter Otto Ötsch, Gerd Grözinger, Karl Michael Beyer, Lars Bräutigam (eds.):
The Political Economy of Offshore Jurisdictions
the author
Martina Neuwirth

Development Policy Expert at the Vienna Institute for International Dialogue and Cooperation