On 28 October 2010, the Ministry of Finance published the draft bill for the Budget Supplementary Law 2011-2014 (Budgetbegleitgesetz 2011-2014). The most important changes to the Corporate Income Tax Act can be outlined as follows:
| - | income received from so called hybrid instruments, which is characterized as dividends for Austrian tax law purposes but deductible as a expense for purposes of the law applicable to th… |