The Resource Anrechnungshöchstbetrag und Gruppenbesteuerung = Tax credit limitation and group taxation

Anrechnungshöchstbetrag und Gruppenbesteuerung = Tax credit limitation and group taxation

Label
Anrechnungshöchstbetrag und Gruppenbesteuerung = Tax credit limitation and group taxation
Title
Anrechnungshöchstbetrag und Gruppenbesteuerung = Tax credit limitation and group taxation
Creator
Subject
Language
eng
Summary
This article analyses the Austrian Independent Finance Board (UFS) decision of 30 March 2010, on conditions for the entitlement to a foreign tax credit under the Austrian group taxation regime. In this respect, the calculation of the tax credit limitation is subject to debate
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 20 (2010),
http://library.link/vocab/creatorName
Brugger, F. (Florian)
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • case law
  • group treatment
  • foreign tax credit
Label
Anrechnungshöchstbetrag und Gruppenbesteuerung = Tax credit limitation and group taxation
Instantiates
Publication
Label
Anrechnungshöchstbetrag und Gruppenbesteuerung = Tax credit limitation and group taxation
Publication

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