The Resource Aussensteuerrechtliche und DBA-rechtliche Änderungen ab 2006 = Recent developments in the domestic and international law concerning international tax relations as of 1 January 2006

Aussensteuerrechtliche und DBA-rechtliche Änderungen ab 2006 = Recent developments in the domestic and international law concerning international tax relations as of 1 January 2006

Label
Aussensteuerrechtliche und DBA-rechtliche Änderungen ab 2006 = Recent developments in the domestic and international law concerning international tax relations as of 1 January 2006
Title
Aussensteuerrechtliche und DBA-rechtliche Änderungen ab 2006 = Recent developments in the domestic and international law concerning international tax relations as of 1 January 2006
Creator
Subject
Language
eng
Summary
The Tax Amendment Act 2005 provides for several changes in the Austrian tax system. Some of them are of relevance also to external fiscal relations. Moreover, five new tax treaties entered into force during the year 2005 which will become effective as of the taxable year 2006. The article describes changes in the Austrian income/corporation tax legislation concerning limited tax liability of non-resident companies as provided for in the Tax Amendment Act 2005 as well as developments in the Austrian tax treaty network which became effective as of 1 January 2006. It also contains an outlook on the forthcoming Protocol amending the Austro-Swiss tax treaty and on changes in the interpretation of the Austria-Liechtenstein tax treaty
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 16 (2006),
http://library.link/vocab/creatorName
Jirousek, H
Language note
German
http://library.link/vocab/subjectName
  • tax treaty
  • income tax law
  • corporate income tax
  • tax liability
  • non-resident company
Label
Aussensteuerrechtliche und DBA-rechtliche Änderungen ab 2006 = Recent developments in the domestic and international law concerning international tax relations as of 1 January 2006
Instantiates
Publication
Label
Aussensteuerrechtliche und DBA-rechtliche Änderungen ab 2006 = Recent developments in the domestic and international law concerning international tax relations as of 1 January 2006
Publication

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