The Resource Amendments to group taxation regime

Amendments to group taxation regime

Label
Amendments to group taxation regime
Title
Amendments to group taxation regime
Creator
Subject
Language
eng
Summary
The Tax Amendment Act 2014 (Abgabenänderungsgesetz 2014), which entered into force on 1 March 2014, includes significant changes to the Austrian Group Taxation Regime. This note comments on the amendments and elaborates on the consequences for existing tax groups
Citation source
In: European taxation. - Amsterdam. - Vol. 54 (2014),
http://library.link/vocab/creatorName
  • Kanduth-Kristen, S
  • Gregori, S
  • Komarek, E
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • group treatment
  • cross-border loss relief
  • depreciation
  • goodwill
Label
Amendments to group taxation regime
Publication

Library Locations

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