Baker Tilly International is one of the world's top ten accountancy and business services networks, currently represented by 138 independent member firms in 104 countries. Baker Tilly Austria is the Austrian branch of this international network.

<www.bakertillyaustria.com>

MEDmanagement offers also support on economical level to the physician apart from a comprehensive support, since the requirements in economical-economic interests become ever more fastidious and more important. The physician - both established and employed - is pushed ever more strongly into the entrepreneur role with rising responsibility. On this level MEDmanagement with practical, conversion-oriented Tipps and pieces of advice helps, in order to make the medical activity possible and increase the quality of life. The consultation of a tax consulting office is indispensable in the phase of establishment of surgery. Even if larger investments are transacted, visiting of according to tax law experts is advisable, in order to avoid unpleasant surprises from the beginning. Already in this phase the basis for a future tax optimization is put.

<www.medmanagement.at >

Baker Tilly International is one of the world's top ten accountancy and business services networks, currently represented by 138 independent member firms in 104 countries. As a premier international network our member firms are committed to providing the highest service to their clients, in their own marketplaces and across the world, wherever the client needs help.

Our reputation for excellence and integrity is our most precious asset and all our member firms know that they are working to enhance both their clients' businesses and the future of Baker Tilly International

<www.bakertillyinternational.com>

The alliance "the supervisory boards" (dAR) represents the interests of capital representatives and owners. The strategic decision makers in enterprises are increasingly confronted with questions of personal adhesion from their organ activity, since the situation of the supervisory boards is legally not clearly enough regulated in Austria.

<www.dar.at>

The Austrian taxpayer pays each year to the state approx 55 billion euro at taxes and deliveries. A half year works the Austrian only for the Minister of Finance. Thus we lie in the European leading group. Reason enough for us to inform the taxpayer about what happens with its money, because who pays taxes wants thriftiness. The VOES - Federation of the taxpayers sees itself as a lawyer of the taxpayer and is to the dissipation of taxpayer funds in the last years on the trace.

<www.voes.at>

The tasks, rights and obligations of supervisory boards moved in recent time strengthened into the field of vision of the public interest and formed increase the subject of legal discussion. Reason for this development are before all the starter cases discussed in broad public abroad (Enron, Worldcom), whose consequences were world-wide noticeable, in addition, comparable cases in Austria. These starter cases released partially extensive legislative initiatives (Sarbanes Oxley) and led in many countries to the development of good behavior rules to the improvement of the Corporate Governance. Before the background of this international development also in Austria a Corporate Governance Kodex was provided as well as the draft of the corporate law of change was submitted last 2005 (GesRAEG 2005).

<www.rechteundpflichten.at>