From the introduction of the editors:

Otto Farny explains Austrian tax rules in more detail. Certain laws help to hide financial assets from tax authorities. He contrasts the Austrian bank secrecy with the Swiss bank secrecy and explains the tax rules for private foundations in Austria and the group taxation for international companies. He compares that with other tax benefits, such as the lump-sum tax of profits in the farming sector, and comes to the conclusion that Austria should regarded as a partial tax haven.