The Resource Determination of company profits in Austria

Determination of company profits in Austria

Label
Determination of company profits in Austria
Title
Determination of company profits in Austria
Creator
Subject
Language
eng
Summary
Examines the rules for determining company profits in Austria. In particular, the article discusses (a) the present tax accounting methods, including the income accounting methods, the tax principles for capitalization and measurement, and the "authoritative" principle, (b) tax neutrality as regards investment and finance, and (c) the influence of international financial reporting on the determination of taxable profits
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 58 (2004),
http://library.link/vocab/creatorName
  • Eberhartinger, E
  • Quantschnigg, P
  • Rief, R. (Roland)
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • profits tax
  • accounting principles
  • fiscal neutrality
Label
Determination of company profits in Austria
Instantiates
Publication
Label
Determination of company profits in Austria
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...