The Resource Der Realisierungszeitpunkt ausländischer Dividenden : nur Orientierung am Zivilrecht schafft Rechtssicherheit
Der Realisierungszeitpunkt ausländischer Dividenden : nur Orientierung am Zivilrecht schafft Rechtssicherheit
Resource Information
The item Der Realisierungszeitpunkt ausländischer Dividenden : nur Orientierung am Zivilrecht schafft Rechtssicherheit 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 Der Realisierungszeitpunkt ausländischer Dividenden : nur Orientierung am Zivilrecht schafft Rechtssicherheit 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
- The authors comment on a case of the Austrian Independent Finance Court in which it was held that foreign dividends are deemed to be received when a foreign subsidiary has decided to distribute profits. The case at hand concerned a distribution by a Hungarian subsidiary in 2004. The issue was the exact time of dividend distribution. This was relevant for the determination whether the EU Parent Subsidiary Directive was applicable, since Hungary became part of the EU on 1 May 2004
- Language
- eng
- Label
- Der Realisierungszeitpunkt ausländischer Dividenden : nur Orientierung am Zivilrecht schafft Rechtssicherheit
- Title
- Der Realisierungszeitpunkt ausländischer Dividenden : nur Orientierung am Zivilrecht schafft Rechtssicherheit
- Language
- eng
- Summary
- The authors comment on a case of the Austrian Independent Finance Court in which it was held that foreign dividends are deemed to be received when a foreign subsidiary has decided to distribute profits. The case at hand concerned a distribution by a Hungarian subsidiary in 2004. The issue was the exact time of dividend distribution. This was relevant for the determination whether the EU Parent Subsidiary Directive was applicable, since Hungary became part of the EU on 1 May 2004
- Citation source
- In: Steuer- und WirtschaftsKartei. - Wien. - Vol. 88 (2013),
- http://library.link/vocab/creatorName
-
- Lechner, E
- Spies, K
- Geographic coverage
-
- Europe
- European Union
- Language note
- German
- http://library.link/vocab/subjectName
-
- case law
- dividend
- Parent-Subsidiary Directive
- Label
- Der Realisierungszeitpunkt ausländischer Dividenden : nur Orientierung am Zivilrecht schafft Rechtssicherheit
- Label
- Der Realisierungszeitpunkt ausländischer Dividenden : nur Orientierung am Zivilrecht schafft Rechtssicherheit
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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/Der-Realisierungszeitpunkt-ausl%C3%A4ndischer/8SjdCIplJzU/" 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/Der-Realisierungszeitpunkt-ausl%C3%A4ndischer/8SjdCIplJzU/">Der Realisierungszeitpunkt ausländischer Dividenden : nur Orientierung am Zivilrecht schafft Rechtssicherheit</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/Der-Realisierungszeitpunkt-ausl%C3%A4ndischer/8SjdCIplJzU/" 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/Der-Realisierungszeitpunkt-ausl%C3%A4ndischer/8SjdCIplJzU/">Der Realisierungszeitpunkt ausländischer Dividenden : nur Orientierung am Zivilrecht schafft Rechtssicherheit</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>
