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?

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?
Creator
Subject
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?
Instantiates
Publication
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?
Publication

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