The Resource Berücksichtigung der deutschen Renten als Progressionseinkünfte in Österreich = German pensions as income increasing tax progression in Austria

Berücksichtigung der deutschen Renten als Progressionseinkünfte in Österreich = German pensions as income increasing tax progression in Austria

Label
Berücksichtigung der deutschen Renten als Progressionseinkünfte in Österreich = German pensions as income increasing tax progression in Austria
Title
Berücksichtigung der deutschen Renten als Progressionseinkünfte in Österreich = German pensions as income increasing tax progression in Austria
Creator
Subject
Language
eng
Summary
In Germany, since January 1st, 2005, pensions are being taxed retroactively under the statutory pension insurance scheme. In practice, this leads to numerous problems of interpretation. Such interpretation problems are also arising in the scope of the tax treaty between Austria and Germany. In this article, the author describes the specific problems and makes proposals for their solution
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 22 (2012),
http://library.link/vocab/creatorName
Ludwig, B
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • pension
  • retroactive effect
  • tax treaty
Label
Berücksichtigung der deutschen Renten als Progressionseinkünfte in Österreich = German pensions as income increasing tax progression in Austria
Instantiates
Publication
Label
Berücksichtigung der deutschen Renten als Progressionseinkünfte in Österreich = German pensions as income increasing tax progression in Austria
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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