The Resource Der neue Methodenwechsel - Überblick und Zweifelsfragen = The new "switchover" - overview and uncertainties

Der neue Methodenwechsel - Überblick und Zweifelsfragen = The new "switchover" - overview and uncertainties

Label
Der neue Methodenwechsel - Überblick und Zweifelsfragen = The new "switchover" - overview and uncertainties
Title
Der neue Methodenwechsel - Überblick und Zweifelsfragen = The new "switchover" - overview and uncertainties
Creator
Subject
Language
eng
Summary
If a foreign corporation has passive income and is low-taxed, the so-called "switchover" from the exemption method to the credit method will occur. In this event, dividends and capital gains are not tax exempt in Austria; foreign taxes can be credited. With the Annual Tax Act 2018, this "switchover" was modified and integrated into the new CFC regime under Sec. 10a Austrian Corporate Income Tax Act. In this article the author gives an overview and attempts to shed light on some questions posed by the new tax regime
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 29 (2019), no. 6 ; p. 302-310
http://library.link/vocab/creatorName
Schrottmeyer, N
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • switchover clause
  • passive income
  • CFC
Label
Der neue Methodenwechsel - Überblick und Zweifelsfragen = The new "switchover" - overview and uncertainties
Instantiates
Publication
Label
Der neue Methodenwechsel - Überblick und Zweifelsfragen = The new "switchover" - overview and uncertainties
Publication

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