The Resource Highlights aus dem KStR-Wartungserlass 2018

Highlights aus dem KStR-Wartungserlass 2018

Label
Highlights aus dem KStR-Wartungserlass 2018
Title
Highlights aus dem KStR-Wartungserlass 2018
Creator
Subject
Language
eng
Summary
This article summarizes the main aspects of the corporate income tax guidelines 2018 including public corporations, commercial companies, clearing accounts of managers, cross-border losses, implementation of group taxation case law and transfer of busines assets and non-deductuibility of low-taxed royalties and licence fees
Citation source
In: Österreichisches Recht der Wirtschaft. - Wien. - Vol. 36 (2018), no. 4 ; p. 246-252
http://library.link/vocab/creatorName
Lachmayer, E
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • corporate income tax
  • business
  • cross-border loss relief
  • group treatment
  • hive down
  • royalties
  • loss relief
Label
Highlights aus dem KStR-Wartungserlass 2018
Instantiates
Publication
Label
Highlights aus dem KStR-Wartungserlass 2018
Publication

Library Locations

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