The Resource Der tschechische Trust im österreichischen Ertragsteuerrecht = The Czech trust in Austrian tax law

Der tschechische Trust im österreichischen Ertragsteuerrecht = The Czech trust in Austrian tax law

Label
Der tschechische Trust im österreichischen Ertragsteuerrecht = The Czech trust in Austrian tax law
Title
Der tschechische Trust im österreichischen Ertragsteuerrecht = The Czech trust in Austrian tax law
Creator
Subject
Language
eng
Summary
In 2014 the Czech Republic introduced the trust as a legal institute. On an international level, trusts had already been established in several states, alongside traditional forms, as a legal form sui generis. The authors discuss the tax treatment of a taxpayer subject to unlimited tax liability in Austria with a Czech private-interest trust, and make a comparison, in terms of tax benefits, with the Austrian private-interest foundation under the Austrian Private Foundation Act
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 26 (2016), no. 8 ; p. 416-425
http://library.link/vocab/creatorName
  • Knesl, J
  • Petutschnig, M
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • trust
  • foundation
Label
Der tschechische Trust im österreichischen Ertragsteuerrecht = The Czech trust in Austrian tax law
Instantiates
Publication
Label
Der tschechische Trust im österreichischen Ertragsteuerrecht = The Czech trust in Austrian tax law
Publication

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      52.3736660 4.9336932
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