The Resource Ausländische Portfoliodividenden und Paragr. 10 KStG

Ausländische Portfoliodividenden und Paragr. 10 KStG

Label
Ausländische Portfoliodividenden und Paragr. 10 KStG
Title
Ausländische Portfoliodividenden und Paragr. 10 KStG
Creator
Subject
Language
eng
Summary
This article discusses the compatibility of Austrian portfolio dividends with EC law in the context of a decision of the Austrian Supreme Administrative Court of 17 April 2008, the treaty freedoms, the relation with third countries and the credit for foreign withholding tax
Citation source
In: Österreichisches Recht der Wirtschaft. - Wien. - Vol. 27 (2009),
http://library.link/vocab/creatorName
Zorn, N
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • portfolio income
  • dividend
  • fundamental freedoms
  • foreign tax credit
  • EU law
Label
Ausländische Portfoliodividenden und Paragr. 10 KStG
Instantiates
Publication
Label
Ausländische Portfoliodividenden und Paragr. 10 KStG
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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