The Resource Far-reaching changes in Austria stemming from the Budget Accompanying Act 2011

Far-reaching changes in Austria stemming from the Budget Accompanying Act 2011

Label
Far-reaching changes in Austria stemming from the Budget Accompanying Act 2011
Title
Far-reaching changes in Austria stemming from the Budget Accompanying Act 2011
Creator
Subject
Language
eng
Summary
The 'Budget Accompanying Act 2011' brought far-reaching changes, inter alia, to the Income Tax Act, Corporate Income Tax Act, Reorganization Tax Act and Stamp Duty Act. In addition, it introduced the Stability Tax Act. This note provides a preliminary overview of these changes, including increase in the R&D bonus, new taxation regime for income from capital and capital gains, elimination of "double dipping" for hybrid financial instruments, non-deductibility of debt financing costs for participation acquisitions within groups, changes affecting private foundations, and introduction of a tax on financial institutions
Citation source
In: European taxation. - Amsterdam. - Vol. 51 (2011),
http://library.link/vocab/creatorName
  • Baumann, A
  • Gatterer, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • individual income tax
  • corporate income tax
  • reorganization
  • stamp duty
  • bank tax
Label
Far-reaching changes in Austria stemming from the Budget Accompanying Act 2011
Instantiates
Publication
Label
Far-reaching changes in Austria stemming from the Budget Accompanying Act 2011
Publication

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