The Resource Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to Austria
Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to Austria
Resource Information
The item Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to Austria 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 Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to Austria 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
- The elimination of a tax burden related to the relocation of scientists, artists and sportsmen to Austria (sec 103 para 1 of the Austrian Income Tax Act; ITA) has recently faced major changes. While the legal basis of the provision has remained unchanged, the Tax Reform Act 2015/2016 (Steuerreformgesetz 2015/2016) broadened the power of the Minister of Finance to issue ordinances (sec 103 para 3 ITA). The Ordinance on the Favourable Treatment of Relocation to Austria 2016 (Zuzugsbegünstigungsverordnung 2016; ZBV 2016) provides for a flat tax rate on foreign income that is calculated upon the foreign taxes paid in proportion to the foreign income received in the three years preceding the relocation to Austria. However, the details of the tax rate's calculation are unclear. In this article, the authors attempt to identify and clarify these details
- Language
- eng
- Label
- Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to Austria
- Title
- Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to Austria
- Language
- eng
- Summary
- The elimination of a tax burden related to the relocation of scientists, artists and sportsmen to Austria (sec 103 para 1 of the Austrian Income Tax Act; ITA) has recently faced major changes. While the legal basis of the provision has remained unchanged, the Tax Reform Act 2015/2016 (Steuerreformgesetz 2015/2016) broadened the power of the Minister of Finance to issue ordinances (sec 103 para 3 ITA). The Ordinance on the Favourable Treatment of Relocation to Austria 2016 (Zuzugsbegünstigungsverordnung 2016; ZBV 2016) provides for a flat tax rate on foreign income that is calculated upon the foreign taxes paid in proportion to the foreign income received in the three years preceding the relocation to Austria. However, the details of the tax rate's calculation are unclear. In this article, the authors attempt to identify and clarify these details
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 28 (2018), no. 11 ; p. 551-559
- http://library.link/vocab/creatorName
-
- Kampitsch, A
- Kanduth-Kristen, S
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- repatriation
- tax burden
- entertainer
- sportsmen
- flat-rate taxation
- foreign source income
- Label
- Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to Austria
- Label
- Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to Austria
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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/Die-Beseitigung-der-steuerlichen-Mehrbelastungen/KGEhRfL8qhg/" 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/Die-Beseitigung-der-steuerlichen-Mehrbelastungen/KGEhRfL8qhg/">Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to Austria</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/Die-Beseitigung-der-steuerlichen-Mehrbelastungen/KGEhRfL8qhg/" 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/Die-Beseitigung-der-steuerlichen-Mehrbelastungen/KGEhRfL8qhg/">Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to Austria</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>
