The Resource Anrechenbarkeit ausländischer Steuern auf die Kommunalsteuer = Creditability of foreign taxes to Austrian municipal tax

Anrechenbarkeit ausländischer Steuern auf die Kommunalsteuer = Creditability of foreign taxes to Austrian municipal tax

Label
Anrechenbarkeit ausländischer Steuern auf die Kommunalsteuer = Creditability of foreign taxes to Austrian municipal tax
Title
Anrechenbarkeit ausländischer Steuern auf die Kommunalsteuer = Creditability of foreign taxes to Austrian municipal tax
Creator
Subject
Language
  • ger
  • eng
Summary
Austrian municipal tax is levied on the total amount of salaries and wages paid by an enterprise to its employees. If the respective tax treaty covers Austrian municipal tax and stipulates the application of the credit method, foreign taxes can be credited on the municipal tax burden. The author examines a possible procedure
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 30 (2020), no. 3 ; p. 125-130
http://library.link/vocab/creatorName
Haas, S
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • local tax
  • tax treaty
  • foreign tax credit
  • employment income
Label
Anrechenbarkeit ausländischer Steuern auf die Kommunalsteuer = Creditability of foreign taxes to Austrian municipal tax
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/R-S/SWI/3_125-130.pdf
Publication
Note
20200916

Library Locations

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      52.3736660 4.9336932
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