The Resource Doppelt ansässige Kapitalgesellschaften im Lichte des Paragr. 10 KStG

Doppelt ansässige Kapitalgesellschaften im Lichte des Paragr. 10 KStG

Label
Doppelt ansässige Kapitalgesellschaften im Lichte des Paragr. 10 KStG
Title
Doppelt ansässige Kapitalgesellschaften im Lichte des Paragr. 10 KStG
Title variation
Dual resident companies and affiliation privilege
Creator
Subject
Language
eng
Summary
The Austrian Ministry of Finance recently declared its position with respect to dual resident parent companies having their legal seat in Austria and their place of effective management abroad. The author deals with the requirements of the (international) participation exemption exemption and presents the interpretation in Austrian doctrine and the practice of the tax authorities in different situations
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 11 (2001),
http://library.link/vocab/creatorName
Rosenberger, F
Language note
German
http://library.link/vocab/subjectName
  • participation exemption
  • dual residence
  • participation exemption
  • place of effective management
Label
Doppelt ansässige Kapitalgesellschaften im Lichte des Paragr. 10 KStG
Instantiates
Publication
Label
Doppelt ansässige Kapitalgesellschaften im Lichte des Paragr. 10 KStG
Publication

Library Locations

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