The Resource Aus für das Steuersparmodell nach dem DBA Brasilien? = End in sight for the tax saving scheme under the tax treaty with Brazil?

Aus für das Steuersparmodell nach dem DBA Brasilien? = End in sight for the tax saving scheme under the tax treaty with Brazil?

Label
Aus für das Steuersparmodell nach dem DBA Brasilien? = End in sight for the tax saving scheme under the tax treaty with Brazil?
Title
Aus für das Steuersparmodell nach dem DBA Brasilien? = End in sight for the tax saving scheme under the tax treaty with Brazil?
Creator
Subject
Language
eng
Summary
More and more international companies use Austria as a holding location, but also as the seat of their operative daughter companies, thus taking advantage of a favourable provision in the Austrian tax treaty with Brazil. On account of a (negative) conflict of qualification, distributions of dividends from Austria, which, under domestic law, are treated as deductible interest payments, remain tax-free in Brazil. However, with the Tax Amendment Act 2014, the Austrian legislator has restricted the deductibility of interest payments and royalties according to sec. 12(1) no. 10 Corporate Income Tax Act. The author shows that this new provision could close the door on the above-mentioned tax saving scheme in relation to Brazil
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 24 (2014),
http://library.link/vocab/creatorName
Laibacher, G
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • tax treaty
  • interest
  • royalties
  • deductions
Label
Aus für das Steuersparmodell nach dem DBA Brasilien? = End in sight for the tax saving scheme under the tax treaty with Brazil?
Instantiates
Publication
Label
Aus für das Steuersparmodell nach dem DBA Brasilien? = End in sight for the tax saving scheme under the tax treaty with Brazil?
Publication

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