The Resource Gruppenbesteuerung und Tax Holidays = Group taxation and tax holidays
Gruppenbesteuerung und Tax Holidays = Group taxation and tax holidays
Resource Information
The item Gruppenbesteuerung und Tax Holidays = Group taxation and tax holidays represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Gruppenbesteuerung und Tax Holidays = Group taxation and tax holidays represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Austrian regulations on group taxation provide for an attractive system that allows losses incurred abroad also to be taken into consideration. In practice, however, special problems arise if tax holidays are granted for a limited time. The author deals with these problems and provides proposals for solutions
- Language
- eng
- Label
- Gruppenbesteuerung und Tax Holidays = Group taxation and tax holidays
- Title
- Gruppenbesteuerung und Tax Holidays = Group taxation and tax holidays
- Language
- eng
- Summary
- Austrian regulations on group taxation provide for an attractive system that allows losses incurred abroad also to be taken into consideration. In practice, however, special problems arise if tax holidays are granted for a limited time. The author deals with these problems and provides proposals for solutions
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 21 (2011),
- http://library.link/vocab/creatorName
- Tröszter, J
- Geographic coverage
- International
- Language note
- German
- http://library.link/vocab/subjectName
-
- group treatment
- tax holiday
- Label
- Gruppenbesteuerung und Tax Holidays = Group taxation and tax holidays
- Label
- Gruppenbesteuerung und Tax Holidays = Group taxation and tax holidays
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Gruppenbesteuerung-und-Tax-Holidays--Group/F-1KJPGS-zs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Gruppenbesteuerung-und-Tax-Holidays--Group/F-1KJPGS-zs/">Gruppenbesteuerung und Tax Holidays = Group taxation and tax holidays</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
