The Resource Ist der Inlandsbezug bei der Forschungsprämie zulässig? = Tax premium (only) for domestic R&D expenditures?

Ist der Inlandsbezug bei der Forschungsprämie zulässig? = Tax premium (only) for domestic R&D expenditures?

Label
Ist der Inlandsbezug bei der Forschungsprämie zulässig? = Tax premium (only) for domestic R&D expenditures?
Title
Ist der Inlandsbezug bei der Forschungsprämie zulässig? = Tax premium (only) for domestic R&D expenditures?
Creator
Subject
Language
eng
Summary
Sec. 108c of the Austrian Income Tax Act provides that a premium of 10% may be claimed for costs of R&D expended in a domestic place of business; however, comparable expenditures of a foreign permanent establishment are excluded from this tax premium. In this context, it is necessary to differentiate between tax treaties using the credit method and tax treaties using the exemption method: insofar as Austria applies the credit method in a tax treaty, thus treating foreign-source income as taxable, it must not discriminate between foreign-source and domestic income. In such cases, the tax advantage of a R&D premium must, consequently, also be granted
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 24 (2014),
http://library.link/vocab/creatorName
Kühbacher, T
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • tax treaty
  • credit method
  • exemption method
  • R&D
  • equal treatment
Label
Ist der Inlandsbezug bei der Forschungsprämie zulässig? = Tax premium (only) for domestic R&D expenditures?
Instantiates
Publication
Label
Ist der Inlandsbezug bei der Forschungsprämie zulässig? = Tax premium (only) for domestic R&D expenditures?
Publication

Library Locations

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