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.