The Resource Auslandsdividenden von Privatstiftungen : Besteuerung durch das Budgetbegleitgesetz 2009 neu geregelt = Foreign dividends of private foundations : new taxation under the Budget Accompaniment Act 2009

Auslandsdividenden von Privatstiftungen : Besteuerung durch das Budgetbegleitgesetz 2009 neu geregelt = Foreign dividends of private foundations : new taxation under the Budget Accompaniment Act 2009

Label
Auslandsdividenden von Privatstiftungen : Besteuerung durch das Budgetbegleitgesetz 2009 neu geregelt = Foreign dividends of private foundations : new taxation under the Budget Accompaniment Act 2009
Title
Auslandsdividenden von Privatstiftungen : Besteuerung durch das Budgetbegleitgesetz 2009 neu geregelt = Foreign dividends of private foundations : new taxation under the Budget Accompaniment Act 2009
Creator
Subject
Language
eng
Summary
The Budget Accompaniment Act (Budgetbegleitgesetz) 2009 has amended the international participation exemption regime. Austrian private foundations face several changes under the new legislation. Foreign participations had until then been exempted from corporate income tax - irrespective of participation percentage and minimum holding period - if comparable to participations as listed under sec. 10 para. 1 Corporate Income Tax Act, unless double tax treaty relief had been granted. In this article, the future tax consequences for foreign dividends of an Austrian private foundation are analysed
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 19 (2009),
http://library.link/vocab/creatorName
  • Moshammer, H
  • Aigner, D.J
Geographic coverage
  • Europe
  • European Union
Language note
German
http://library.link/vocab/subjectName
  • participation exemption
  • dividend
  • foundation
Label
Auslandsdividenden von Privatstiftungen : Besteuerung durch das Budgetbegleitgesetz 2009 neu geregelt = Foreign dividends of private foundations : new taxation under the Budget Accompaniment Act 2009
Instantiates
Publication
Label
Auslandsdividenden von Privatstiftungen : Besteuerung durch das Budgetbegleitgesetz 2009 neu geregelt = Foreign dividends of private foundations : new taxation under the Budget Accompaniment Act 2009
Publication

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