Austrian Advance Rulings Measures and their Compatibility with EU and OECD Provisions against Harmful Tax Competition

ISBN-13: 9783838670553 / Angielski / Miękka / 2003 / 116 str.

Christina Gruber

Opis

Inhaltsangabe: Abstract: This paper is intended to give an overview over Austrian advance rulings in an international context. In order to be able to outline the Austrian rulings practice and provisions that constitute a legal basis for advance rulings -- since in Austria rulings are not based upon one single law or provision but on many -- the term „advance ruling" will be defined as well and its meaning in international tax practice will be described. Moreover, this paper is intended to examine Austrian rulings measures in the light of the EU and OECD provisions against harmful tax competition, as well as under the state aid provisions of the EC Treaty. It is structured as follows: In the first part, the provisions of the EU (Code of Conduct of Business Taxation) and OECD (report on harmful tax competition) against harmful tax competition as well as the state aid provisions are described and the discussion, as to whether provisions against harmful tax competition are necessary at all, is outlined briefly. Then, international rulings practice is explained. Finally and essentially, Austrian rulings provisions are described in detail and assessed according to the criteria to identify harmful tax practices described in the provisions against harmful tax competition. This diploma thesis was written in the course of the EUCOTAX-program 2001/2002. EUCOTAX is a scientific cooperation between several European universities (i.e. European Universities Cooperating on Taxes). The intention of this program is to provide students and young academics with the experience of participating in an international tax conference. During their time of preparation, they are supported by senior experts. In the year 2002, the general topic was „Tax Competition." This topic was split up into six sub-topics which were to be discussed in groups during this year's conference. These sub-topics were „State aid," „OECD report on harmful tax competition," „Code of conduct of business taxation,"

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O autorze

Christina Gruber wurde 1985 geboren und wuchs in Eppstein, im schönen Stadtteil Ehlhalten auf. Seit ihrer Kindheit liebt sie es, in ihrer Freizeit zu schreiben, zu zeichnen und kreativ zu sein. Sie absolvierte zuerst eine kaufmännische Ausbildung und erfüllte sich danach ihren Herzenswunsch, sich zur Erzieherin ausbilden zu lassen. Heute arbeitet sie in Frankfurt als Erzieherin in einem Kindergarten und ihr ist es wichtig, in jeder Situation authentisch zu sein. Durch ihre Texte und Gedichte will sie anderen den Mut geben, ihrem Herzen zu folgen, an sich zu glauben und ihren ganz eigenen Weg zu gehen!