The Resource Austria's new rules on cross-border financing schemes

Austria's new rules on cross-border financing schemes

Label
Austria's new rules on cross-border financing schemes
Title
Austria's new rules on cross-border financing schemes
Creator
Subject
Language
eng
Summary
Multinational groups of companies that structured their cross-border financing through Austria faced several changes in 2010. Although Austria still offers an attractive holding regime and tax incentives for multinational groups, the Austrian legislature introduced some limitations that will be considered in the future. However, the stamp duty for loan and credit agreements as well as for related security agreements was eliminated. This article summarises the most important changes as well as specific findings in recent tax audits regarding cross-border financing transactions, including limited interest deductions, hybrid financing, and low-tax jurisdicitons
Citation source
In: Tax notes international. - Falls Church. - Vol. 61 (2011),
http://library.link/vocab/creatorName
  • Schindler, C.P
  • Twardosz, B
  • Heffermann, V
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • financing
  • interest deduction
  • hybrid financing
Label
Austria's new rules on cross-border financing schemes
Instantiates
Publication
Label
Austria's new rules on cross-border financing schemes
Publication

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