New Digital Business Tax on Online Advertising in Austria

G. Mayr

12 citations0/0 files storedEuropean Taxation

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Taxation and Legal Issues Economic and Fiscal Studies Corporate Taxation and Avoidance

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In this note, the author describes a new legislative package at the ministerial draft stage, which provides for a revenue-based digital business tax of 5% on online advertising.

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2017International Taxation in the Digital Economy: Challenge Accepted?2018Ten Questions about Why and How to Tax the Digitalized Economy 2019Equalization Taxes and the EUs Digital Services Tax 2017Taxation of the Digital Economy: “Quick Fixes” or Long-Term Solution?2018Taxation of the Digital Economy: A Pragmatic Approach to Short-Term Measures

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