Austria published the Tax Amendment Act 2020 in the Official Gazette on 22 October 2019. The key aspects of the Act include measures for the introduction of a digital tax on online advertising services and measures for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements. Digital Tax The digital tax is levied at a rate of 5% on online advertising services provided by companies that are part of a group with annual worldwide revenue of at least EUR 750 million and sales in Austria of at least EUR 25 million...