The Resource Exporteinbringungen von Kapitalanteilen und EG-Recht = Export contributions of shares and Community law

Exporteinbringungen von Kapitalanteilen und EG-Recht = Export contributions of shares and Community law

Label
Exporteinbringungen von Kapitalanteilen und EG-Recht = Export contributions of shares and Community law
Title
Exporteinbringungen von Kapitalanteilen und EG-Recht = Export contributions of shares and Community law
Creator
Subject
Language
eng
Summary
Austrian corporate restructuring tax law stipulates that, in principle, contributions be valued at carryover basis. However, when assets are transferred to a foreign corporation and Austria's right of taxation is restricted in this respect, a specific concept of exit taxation must be applied. As regards contributions of shares made by an Austrian corporation to a corporation in a Member State of the European Union, there is a special regulation. The author explains that, according to a December 2008 decision of the ECJ, both regulations are likely to be in conflict with the Merger Directive
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 19 (2009),
http://library.link/vocab/creatorName
Mühlehner, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • reorganization
  • transfer of shares
Label
Exporteinbringungen von Kapitalanteilen und EG-Recht = Export contributions of shares and Community law
Instantiates
Publication
Label
Exporteinbringungen von Kapitalanteilen und EG-Recht = Export contributions of shares and Community law
Publication

Library Locations

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