Proposed Changes regarding the International Participation Exemption

Mondaq Business BriefingAustria Law Articles in English (2003)

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Proposed Changes regarding the International Participation Exemption

I. Overview

The Austrian Ministry of Finance (Bundesministerium für Finanzen) has proposed certain changes regarding the international participation exemption which, if enacted, could lower the attractiveness of Austrian holding companies and adversely affect M & A transactions in Austria.

II. Current Regime

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