tailieunhanh - TAXATION AND INVESTMENT IN AUSTRIA 2012: REACH, RELEVANCE AND RELIABILITY

Identification is further complicated by the fact that some individuals who identify themselves as ‘virgin’ angels, . looking to make their first investment, may never do so. Furthermore, some individuals may have acted as angels but are no longer actively looking to invest; counting either of these categories as active angels risks exaggerating the true number. Angel investors are not homogenous; they operate on a spectrum, with at one end a solo investor, and at the other investors who are part of syndicates who play no direct hands-on role in the investee company, and may not even make. | Deloitte. Taxation and Investment in Austria 2012 Reach relevance and reliability A publication of Deloitte Touche Tohmatsu Limited Contents Investment climate Business environment Currency Banking and financing Foreign investment Tax incentives Exchange controls Setting up a business Principal forms of business entity Regulation of business Accounting filing and auditing requirements Business taxation Overview Residence Taxable income and rates Capital gains taxation Double taxation relief Anti-avoidance rules Administration Other taxes on business Withholding taxes Dividends Interest Royalties Branch remittance tax Wage tax social security contributions Indirect taxes Value added tax Capital tax Real estate tax Transfer tax Stamp duty Customs and excise duties Environmental taxes Other taxes Taxes on individuals Residence Taxable income and rates Inheritance and gift tax Net wealth tax Real property tax Social security contributions Other taxes Compliance Labor environment Employee rights and remuneration Wages and benefits Termination of employment Labor-management relations Employment of foreigners Deloitte International Tax Source Office locations Austria Taxation and Investment 2012 Investment climate Business environment Austria is a federal republic. The head of state and two-chamber legislature Parliament are elected. The Ministry of Finance is the country s highest financial authority. The Parliament is responsible for passing laws that are proposed by the government or Parliament itself but a law must be authenticated by the President before it can enter into force. As in many other developed countries the Austrian economy has become much more service-oriented. The tourism industry is particularly important. Austria s main resources are its .

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• Other Liabilities
• Segmentation
• multi disciplinary
• opportunities facing
• Financial Institutions
• interests complement
• Uncovering creative accounting
• Fixed asset valuation
• Other asset valuation issues
• The definition
• Ascertainment of liabilities
• Group accounts