The Resource Gruppenbesteuerung und Gemeinschaftsrecht = Group taxation and community law

Gruppenbesteuerung und Gemeinschaftsrecht = Group taxation and community law

Label
Gruppenbesteuerung und Gemeinschaftsrecht = Group taxation and community law
Title
Gruppenbesteuerung und Gemeinschaftsrecht = Group taxation and community law
Creator
Subject
Language
eng
Summary
The severely criticised "Organschaft" was substituted by a new modern group taxation within the tax reform 2005. The new group taxation regime represents one of the most competitive ones in the world, allowing for example even non-resident corporations to be group members in some cases. Nevertheless there are some differences between Austrian corporations on the one hand side and corporations of other European Union member states on the other. Investigation if the new Austrian group taxation is in conformity with community law
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 14 (2004),
http://library.link/vocab/creatorName
  • Stefaner, M.C
  • Weninger, P
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • group of companies
  • EU tax law
Label
Gruppenbesteuerung und Gemeinschaftsrecht = Group taxation and community law
Instantiates
Publication
Label
Gruppenbesteuerung und Gemeinschaftsrecht = Group taxation and community law
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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