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Oliver Bartholet, the head of tax for UBS, the Swiss bank, has identified transfer pricing arrangements as the chief area of risk for tax directors and says that their enforcement and documentation will be one of the main tasks for the bank’s tax function in the next 12 months

Vienna

Country facts Area: 20 253 km2

Country facts Area: 316 km2

Country facts Area: 64,500 km2

Country facts Area: 311,904 km2

Country facts Area: 65,200 km2

Country facts Area: 93,033 km2

Country facts Area: 9,251km2

Current Member States Standard VAT rates Accession member states Standard VAT rates Austria 20% Cyprus 15% Austria (Jungholz/Mittelberg) 16% Estonia 18% Belgium 21% Hungary 25% Denmark 25% Latvia 18% Finland 22% Lithuania 18% France 19.6% Malta 15% Germany 16% Poland 22% Greece 18% Slovakia 19% (1) Ireland 21% Slovenia 20% Italy 20% Czech Republic 22% Luxembourg 15% Netherlands 19% Portugal 19% Spain 16% Sweden 25% United Kingdom 17.5% (1) Rate applicable as from 1st January 2004 (replaces the current rate of 20 %)