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Transparency of Benefits with Regard to Income Tax Law; Follow-up Audit

Bund 2018/4

 

In December 2016 and January 2017, the Austrian Court of Audit carried out a follow-up audit at the Federal Ministry of Finance (BMF) to assess the state of implementation of the recommendations it had issued in the framework of its preceding audit on “Transparency of Benefits with Regard to Income Tax Law” (volume Federation 2013/3). Of the 16 assessed recommendations the BMF had implemented three fully, nine in part and four not at all.