The Resource Behandlung von Tax Holidays im Rahmen der Gruppenbesteuerung = Tax holidays and group taxation

Behandlung von Tax Holidays im Rahmen der Gruppenbesteuerung = Tax holidays and group taxation

Label
Behandlung von Tax Holidays im Rahmen der Gruppenbesteuerung = Tax holidays and group taxation
Title
Behandlung von Tax Holidays im Rahmen der Gruppenbesteuerung = Tax holidays and group taxation
Creator
Subject
Language
eng
Summary
This article discusses the plans of the Austrian tax authorities to deny the utilization of foreign losses regarding group taxation in case of tax holidays abroad. The author argues for an approach which avoids adverse effects for developing countries and for Austrian corporations investing in such countries
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 21 (2011),
http://library.link/vocab/creatorName
Gottholmseder, G
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • losses
  • tax holiday
  • foreign investment
Label
Behandlung von Tax Holidays im Rahmen der Gruppenbesteuerung = Tax holidays and group taxation
Instantiates
Publication
Label
Behandlung von Tax Holidays im Rahmen der Gruppenbesteuerung = Tax holidays and group taxation
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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