The Resource Gesellschaftsformen und deren Besteuerung in den baltischen Staaten = taxation of companies and partnerships in the Baltic States

Gesellschaftsformen und deren Besteuerung in den baltischen Staaten = taxation of companies and partnerships in the Baltic States

Label
Gesellschaftsformen und deren Besteuerung in den baltischen Staaten = taxation of companies and partnerships in the Baltic States
Title
Gesellschaftsformen und deren Besteuerung in den baltischen Staaten = taxation of companies and partnerships in the Baltic States
Creator
Subject
Language
eng
Summary
All three Baltic states offer different types of companies and partnerships similar to Austria. Nevertheless, differences exist. Companies are subject to corporate income tax with rates between 15 % and 21 %. Non-distributed profits of companies are not taxed at all in Estonia. In Latvia, partnerships are treated similar to Austria, whereas in Estonia and Lithuania, they are taxed in the same way as companies. Latvia and Lithuania offer favourable tax rates between 5 % and 9 % to small companies
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 23 (2013),
http://library.link/vocab/creatorName
  • Feith, P
  • Majak-Knöbl, M
Language note
German
http://library.link/vocab/subjectName
  • corporate income tax
  • partnership
Label
Gesellschaftsformen und deren Besteuerung in den baltischen Staaten = taxation of companies and partnerships in the Baltic States
Instantiates
Publication
Label
Gesellschaftsformen und deren Besteuerung in den baltischen Staaten = taxation of companies and partnerships in the Baltic States
Publication

Library Locations

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