The Resource DBA als Rechtsgrundlage für den Anrechnungsvortrag = Tax treaties as legal basis for a tax credit carry-forward

DBA als Rechtsgrundlage für den Anrechnungsvortrag = Tax treaties as legal basis for a tax credit carry-forward

Label
DBA als Rechtsgrundlage für den Anrechnungsvortrag = Tax treaties as legal basis for a tax credit carry-forward
Title
DBA als Rechtsgrundlage für den Anrechnungsvortrag = Tax treaties as legal basis for a tax credit carry-forward
Creator
Subject
Language
eng
Summary
Austrian tax treaties eliminate double taxation either by exempting income (exemption method) or allowing, as a deduction from the tax on the income, an amount equal to the tax paid (credit method). In the event of losses suffered by the Austrian taxpayer, the source state's taxes cannot be credited, due to a lack of Austrian taxes to be paid. A recent judgment by the Austrian Supreme Administrative Court (VwGH 27. 11. 2014, 2012/15/0002) did not allow a tax credit carry-forward in such a case, although the income attributable to the source state is taxed twice. Based on the wording of the OECD Model Tax Convention Stefan Bendlinger supports the view that Austrian tax treaties provide sufficient legal basis for granting a tax credit carry-forward in such situations
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 25 (2015),
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • case law
  • double taxation relief
  • tax credit
  • treaty interpretation
Label
DBA als Rechtsgrundlage für den Anrechnungsvortrag = Tax treaties as legal basis for a tax credit carry-forward
Instantiates
Publication
Label
DBA als Rechtsgrundlage für den Anrechnungsvortrag = Tax treaties as legal basis for a tax credit carry-forward
Publication

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