Reformvorschläge auf dem Gebiet des Außensteuerrechts

In June, 1997, the Federal Ministry of Finance presented an exposure draft of a double taxation treaty implementation law. This draft gave new impulse to the discussion on reforming legislation on external tax relations. The Board of Experts of the Austrian Chamber of Public Accountants and Auditors has made a critical study of these proposals (cf. SWI 1997, 437 ff.). The Board of Experts has also made observations that are to be taken into consideration in a reform.