The Resource Abgabensicherungsgesetz 2007

Abgabensicherungsgesetz 2007

Label
Abgabensicherungsgesetz 2007
Title
Abgabensicherungsgesetz 2007
Creator
Subject
Language
eng
Summary
Tax amendments to counteract abuse such as the taxation of the transfer of self-pruced intangible assets and restrictions concerning the exemption for profits invested in the replacement of valuables under the income tax, the taxation of business devaluations in case of restructuring of a group, restriction of a transfer of hidden reserves in case of a transfer of a participation by a private foundation, and an accumulation of the exempt amount applicable to entities for the general benefit under the corporate income tax. The last parts describe amendments of the law on the transfer of legal form, such as contributions to private foundations, mergers including self-developped intangibles, severance payments inform of shares, split-ups and restrictions of VAT deductions
Citation source
In: Österreichische Steuerzeitung. - Wien. - Vol. 61 (2008),
http://library.link/vocab/creatorName
Lachmayer, E
Geographic coverage
European Union
Language note
German
http://library.link/vocab/subjectName
  • group treatment
  • merger
  • reorganization
  • VAT deduction
  • split-up
Label
Abgabensicherungsgesetz 2007
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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