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Taxation Guidelines - Outline Provisions
It should be expressly noted that the information below is merely an outline of certain areas of tax law intended to give the reader a basic overview. The simple fact that the outline is so condensed and also that laws and jurisdiction are constantly changing make it impossible for this outline to replace pertinent, expert legal advice. The tax rates and percentage rates in this document are, unless otherwise noted, from the year 2004.
Location Austria wishes to thank Merkur Treuhand, Commercial Trustees and Tax Consultants Ltd. for preparing the chapter "Taxation - Outline Provisions".
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