The Resource Der steueroptimale Unternehmensstandort - Möglichkeiten und Grenzen internationaler Steuergestaltung = The ideal business location from a tax point of view - possibilities of international tax planning and their limits

Der steueroptimale Unternehmensstandort - Möglichkeiten und Grenzen internationaler Steuergestaltung = The ideal business location from a tax point of view - possibilities of international tax planning and their limits

Label
Der steueroptimale Unternehmensstandort - Möglichkeiten und Grenzen internationaler Steuergestaltung = The ideal business location from a tax point of view - possibilities of international tax planning and their limits
Title
Der steueroptimale Unternehmensstandort - Möglichkeiten und Grenzen internationaler Steuergestaltung = The ideal business location from a tax point of view - possibilities of international tax planning and their limits
Creator
Subject
Language
  • ger
  • eng
Summary
Mastering the COVID-19 pandemic, boosting the economy, and stabilizing public finance requires states to provide an attractive environment for investments and a competitive fiscal framework. When comparing the Austrian corporate tax rate with those of other EU and OECD member states, Austria ranks in the middle, but ranks in the top third when income and capital gains taxes are considered as well. It is therefore not surprising that some Austrian entrepreneurs search for other jurisdictions offering more attractive tax regulations for their business activities. The author analyses both the possibilities of legal tax planning and the requirements a tax-optimized jurisdiction has to meet as well as the barriers introduced by the European Union, the OECD, and domestic tax regulations to combat profit shifting. Such rules and regulations can have the effect that a supposedly favourable business location ultimately becomes a "tax-trap" for the Austrian entrepreneur
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 31 (2021), no. 4 ; p. 167-180
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • international tax planning
  • legal seat
  • place of effective management
  • conduit company
  • anti-avoidance
  • case law
  • ECJ case law
Label
Der steueroptimale Unternehmensstandort - Möglichkeiten und Grenzen internationaler Steuergestaltung = The ideal business location from a tax point of view - possibilities of international tax planning and their limits
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/R-S/SWI/4_167-180.pdf
Instantiates
Publication
Note
20210817
Label
Der steueroptimale Unternehmensstandort - Möglichkeiten und Grenzen internationaler Steuergestaltung = The ideal business location from a tax point of view - possibilities of international tax planning and their limits
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/R-S/SWI/4_167-180.pdf
Publication
Note
20210817

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