The Resource Erfordert Paragr. 10 Abs. 2 KStG bei ausländischen Portfoliobeteiligungen einen Anrechnungsvortrag? = Does section 10 paragraph 2 Corporate Income Tax Act require tax credit carry-forward?
Erfordert Paragr. 10 Abs. 2 KStG bei ausländischen Portfoliobeteiligungen einen Anrechnungsvortrag? = Does section 10 paragraph 2 Corporate Income Tax Act require tax credit carry-forward?
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The item Erfordert Paragr. 10 Abs. 2 KStG bei ausländischen Portfoliobeteiligungen einen Anrechnungsvortrag? = Does section 10 paragraph 2 Corporate Income Tax Act require tax credit carry-forward? 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 Erfordert Paragr. 10 Abs. 2 KStG bei ausländischen Portfoliobeteiligungen einen Anrechnungsvortrag? = Does section 10 paragraph 2 Corporate Income Tax Act require tax credit carry-forward? 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
- Recently, the Austrian Administrative Court has stated that EC law precludes national legislation like section 10 paragraph 2 of the Austrian Corporate Income Tax Act, which subjects dividends received from non-resident companies in which the recipient company holds less than 10% to corporate income tax, whereas nationally sourced dividends are completely exempted from such tax. In order to achieve equal treatment, sec. 10 para. 2 of the Corporate Income Tax Act also requires granting relief when foreign-sourced dividends are received by applying the imputation method. EC law requires offsetting corporate tax paid by the company making the distribution of the profits underlying the dividends, whereas the consideration of foreign withholding tax is deduced from DTC. However, a closer examination shows that in applying the solution preferred by the Administrative Court in a loss situation, sec. 10 para. 2 of the Corporate Income Tax Act still infringes EC law, unless a tax credit carry-forward is granted for foreign corporate income tax
- Language
- eng
- Label
- Erfordert Paragr. 10 Abs. 2 KStG bei ausländischen Portfoliobeteiligungen einen Anrechnungsvortrag? = Does section 10 paragraph 2 Corporate Income Tax Act require tax credit carry-forward?
- Title
- Erfordert Paragr. 10 Abs. 2 KStG bei ausländischen Portfoliobeteiligungen einen Anrechnungsvortrag? = Does section 10 paragraph 2 Corporate Income Tax Act require tax credit carry-forward?
- Language
- eng
- Summary
- Recently, the Austrian Administrative Court has stated that EC law precludes national legislation like section 10 paragraph 2 of the Austrian Corporate Income Tax Act, which subjects dividends received from non-resident companies in which the recipient company holds less than 10% to corporate income tax, whereas nationally sourced dividends are completely exempted from such tax. In order to achieve equal treatment, sec. 10 para. 2 of the Corporate Income Tax Act also requires granting relief when foreign-sourced dividends are received by applying the imputation method. EC law requires offsetting corporate tax paid by the company making the distribution of the profits underlying the dividends, whereas the consideration of foreign withholding tax is deduced from DTC. However, a closer examination shows that in applying the solution preferred by the Administrative Court in a loss situation, sec. 10 para. 2 of the Corporate Income Tax Act still infringes EC law, unless a tax credit carry-forward is granted for foreign corporate income tax
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 18 (2008),
- http://library.link/vocab/creatorName
- Kühbacher, T
- Geographic coverage
- European Union
- Language note
- German
- http://library.link/vocab/subjectName
-
- dividend
- corporate income tax
- equal treatment
- credit method
- Label
- Erfordert Paragr. 10 Abs. 2 KStG bei ausländischen Portfoliobeteiligungen einen Anrechnungsvortrag? = Does section 10 paragraph 2 Corporate Income Tax Act require tax credit carry-forward?
- Label
- Erfordert Paragr. 10 Abs. 2 KStG bei ausländischen Portfoliobeteiligungen einen Anrechnungsvortrag? = Does section 10 paragraph 2 Corporate Income Tax Act require tax credit carry-forward?
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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/Erfordert-Paragr.-10-Abs.-2-KStG-bei/QXF8RCcvwEM/" 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/Erfordert-Paragr.-10-Abs.-2-KStG-bei/QXF8RCcvwEM/">Erfordert Paragr. 10 Abs. 2 KStG bei ausländischen Portfoliobeteiligungen einen Anrechnungsvortrag? = Does section 10 paragraph 2 Corporate Income Tax Act require tax credit carry-forward?</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/Erfordert-Paragr.-10-Abs.-2-KStG-bei/QXF8RCcvwEM/" 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/Erfordert-Paragr.-10-Abs.-2-KStG-bei/QXF8RCcvwEM/">Erfordert Paragr. 10 Abs. 2 KStG bei ausländischen Portfoliobeteiligungen einen Anrechnungsvortrag? = Does section 10 paragraph 2 Corporate Income Tax Act require tax credit carry-forward?</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>
