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
Resource Information
The item Der neue Methodenwechsel - Überblick und Zweifelsfragen = The new "switchover" - overview and uncertainties 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 neue Methodenwechsel - Überblick und Zweifelsfragen = The new "switchover" - overview and uncertainties 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
- 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
- Language
- eng
- 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
- 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
- Label
- Der neue Methodenwechsel - Überblick und Zweifelsfragen = The new "switchover" - overview and uncertainties
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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-neue-Methodenwechsel---%C3%9Cberblick-und/JSbg5zoLHcA/" 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-neue-Methodenwechsel---%C3%9Cberblick-und/JSbg5zoLHcA/">Der neue Methodenwechsel - Überblick und Zweifelsfragen = The new "switchover" - overview and uncertainties</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-neue-Methodenwechsel---%C3%9Cberblick-und/JSbg5zoLHcA/" 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-neue-Methodenwechsel---%C3%9Cberblick-und/JSbg5zoLHcA/">Der neue Methodenwechsel - Überblick und Zweifelsfragen = The new "switchover" - overview and uncertainties</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>
