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ii Low-Tax Jurisdictions _________________________________________________ 23iii Jurisdictions That Exempt Foreign-Source Income __________________________ 23ivvviJurisdictions That Grant Tax Incentives to Offshore and Qualified Holding Companies___________________________________________________________________ 24Jurisdictions That Provide Tax Exemptions for Manufacturing and Processing Exports___________________________________________________________________ 24Jurisdictions That Provide Tax Reductions for International Companies with PrivilegedOffshore Financial Status ______________________________________________ 24III Tax Treaty Regime ____________________________________________________ 24In General ______________________________________________________________ 24i Characteristic Provisions and Treatment __________________________________ 24ii Taxes covered _______________________________________________________ 25iii Exchange of Information _______________________________________________ 25iv Assistance in Collections _______________________________________________ 25IV Treaty Shopping ______________________________________________________ 26i Treaty Shopping Defined ______________________________________________ 26ii Impact of Treaty Shopping on Tax Relief __________________________________ 26iii Administrative and Judicial Response to Treaty Shopping _____________________ 26iv Treaty Limitations on Treaty Shopping ____________________________________ 26v Treatment of Inbound Treaty Shopping ___________________________________ 26vi Treatment of Outbound Treaty Shopping _________________________________ 26V Treatment of Offshore Transactions ______________________________________ 26i Tax-Haven Legislation _________________________________________________ 26VI Strategic Corporate Tax Planning _________________________________________ 27i Holding Structures ____________________________________________________ 27ii Commissionaire Structures _____________________________________________ 28iii International Holdings _________________________________________________ 28iv Rulings in Advance ___________________________________________________ 28v EU Parent Subsidiary Directive __________________________________________ 28VII Group Taxation _______________________________________________________ 28Austria’s Double Taxation Treaties ___________________________________________ 31Chapter FourProtect your Know-How and IP____________________________________ 35I Introduction __________________________________________________________ 35II Competition Law ______________________________________________________ 35III Trademark Act ________________________________________________________ 35IV Registered Design Protection ____________________________________________ 36V Patent Law __________________________________________________________ 37VI Industrial Designs Protection ____________________________________________ 39- 6 -