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Contents<br />
Introduction 1<br />
• Geography 1<br />
• Advantages of Invest<strong>in</strong>g <strong>in</strong> <strong>Austria</strong> 1<br />
• Constitution 2<br />
• Communications 2<br />
• Language and Currency 2<br />
• Legal System 3<br />
• Major Exports and Imports 3<br />
• Government Policy on Foreign Investment <strong>in</strong> <strong>Austria</strong> 3<br />
• Import Controls 4<br />
• Exchange Controls 5<br />
• Source of F<strong>in</strong>ance 5<br />
Bus<strong>in</strong>ess Structures 6<br />
• Types of Bus<strong>in</strong>ess Structures 6<br />
• Companies 6<br />
- Govern<strong>in</strong>g Documents 7<br />
- Directors 7<br />
- Form<strong>in</strong>g a company 7<br />
- Registration requirements and fil<strong>in</strong>g procedures for public<br />
securities 8<br />
- Audit requirements and practices 9<br />
- Sharehold<strong>in</strong>gs by non-residents 10<br />
• Foreign companies 10<br />
• Partnerships 10<br />
• Jo<strong>in</strong>t Ventures 11<br />
• Foundations 11<br />
<strong>PKF</strong> - <strong>Do<strong>in</strong>g</strong> <strong>bus<strong>in</strong>ess</strong> <strong>in</strong> <strong>Austria</strong> - Contents I