The Resource Cum/Ex-Geschäfte - Steuerskandal auch in Österreich?
Cum/Ex-Geschäfte - Steuerskandal auch in Österreich?
Resource Information
The item Cum/Ex-Geschäfte - Steuerskandal auch in Österreich? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Cum/Ex-Geschäfte - Steuerskandal auch in Österreich? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Following the recently discovered fraudulent dividend withholding tax refund scheme involving cum and ex transactions, this article presents the effects of such transactions and analyzes the related civil and tax law questions. The last part considers whether there are indications of this kind of fraud in Austria
- Language
- eng
- Label
- Cum/Ex-Geschäfte - Steuerskandal auch in Österreich?
- Title
- Cum/Ex-Geschäfte - Steuerskandal auch in Österreich?
- Language
- eng
- Summary
- Following the recently discovered fraudulent dividend withholding tax refund scheme involving cum and ex transactions, this article presents the effects of such transactions and analyzes the related civil and tax law questions. The last part considers whether there are indications of this kind of fraud in Austria
- Citation source
- In: Österreichische Steuerzeitung. - Wien. - Vol. 71 (2018), no. 23 ; p. 693-700
- http://library.link/vocab/creatorName
-
- Petutschnig, M
- Resenig, K
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- dividend withholding tax
- tax fraud
- refund
- Label
- Cum/Ex-Geschäfte - Steuerskandal auch in Österreich?
- Label
- Cum/Ex-Geschäfte - Steuerskandal auch in Österreich?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/CumEx-Gesch%C3%A4fte---Steuerskandal-auch-in/UK57FlYxkhI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/CumEx-Gesch%C3%A4fte---Steuerskandal-auch-in/UK57FlYxkhI/">Cum/Ex-Geschäfte - Steuerskandal auch in Österreich?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/CumEx-Gesch%C3%A4fte---Steuerskandal-auch-in/UK57FlYxkhI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/CumEx-Gesch%C3%A4fte---Steuerskandal-auch-in/UK57FlYxkhI/">Cum/Ex-Geschäfte - Steuerskandal auch in Österreich?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
