The Resource Die internationale Schachtelbeteiligung nach dem Abgabenänderungsgesetz 1996
Die internationale Schachtelbeteiligung nach dem Abgabenänderungsgesetz 1996
Resource Information
The item Die internationale Schachtelbeteiligung nach dem Abgabenänderungsgesetz 1996 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 internationale Schachtelbeteiligung nach dem Abgabenänderungsgesetz 1996 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 international holding privilege according to the 1996 Law on Fiscal Changes. On the basis of the 1996 Law on Fiscal Changes, the requirements for the exemption of yields from international holding participations were altered. Now dividends from international holding participations are also included in the tax exemption, provided that they were drawn within the first two years and that the international holding participation has been held for a minimum of a total of two years
- Label
- Die internationale Schachtelbeteiligung nach dem Abgabenänderungsgesetz 1996
- Title
- Die internationale Schachtelbeteiligung nach dem Abgabenänderungsgesetz 1996
- Summary
- The international holding privilege according to the 1996 Law on Fiscal Changes. On the basis of the 1996 Law on Fiscal Changes, the requirements for the exemption of yields from international holding participations were altered. Now dividends from international holding participations are also included in the tax exemption, provided that they were drawn within the first two years and that the international holding participation has been held for a minimum of a total of two years
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 7 (1997),
- http://library.link/vocab/creatorName
-
- Hirschler, K
- Sulz, G.M
- Language note
- German
- http://library.link/vocab/subjectName
-
- participation
- participation exemption
- Label
- Die internationale Schachtelbeteiligung nach dem Abgabenänderungsgesetz 1996
- Abbreviated title
- SWI
- Label
- Die internationale Schachtelbeteiligung nach dem Abgabenänderungsgesetz 1996
- Abbreviated title
- SWI
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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-internationale-Schachtelbeteiligung-nach-dem/L5h47GFaVfs/" 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-internationale-Schachtelbeteiligung-nach-dem/L5h47GFaVfs/">Die internationale Schachtelbeteiligung nach dem Abgabenänderungsgesetz 1996</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-internationale-Schachtelbeteiligung-nach-dem/L5h47GFaVfs/" 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-internationale-Schachtelbeteiligung-nach-dem/L5h47GFaVfs/">Die internationale Schachtelbeteiligung nach dem Abgabenänderungsgesetz 1996</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>