The Resource KESt-Pflicht bei Wegzug und EG-Recht = Withholding tax on interest as an exit tax and its consistency with EC law

KESt-Pflicht bei Wegzug und EG-Recht = Withholding tax on interest as an exit tax and its consistency with EC law

Label
KESt-Pflicht bei Wegzug und EG-Recht = Withholding tax on interest as an exit tax and its consistency with EC law
Title
KESt-Pflicht bei Wegzug und EG-Recht = Withholding tax on interest as an exit tax and its consistency with EC law
Creator
Subject
Language
eng
Summary
According to Austrian domestic law withholding tax on deemed interest payments will become due if a taxpayer terminates its Austrian tax residency and becomes a tax resident of another state. The author analyses the impact of the ECJ decision in the Hughes de Lasteyrie du Saillant case on such kind of exit taxation, considering that according to current prevailing interpretation of domestic and treaty law in general Austria is not entitled to levy income taxes on interest payments actually received after having moved tax residency out of Austria
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
http://library.link/vocab/creatorName
Mühlehner, J
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • exit tax
  • ECJ case law
  • interest withholding tax
Label
KESt-Pflicht bei Wegzug und EG-Recht = Withholding tax on interest as an exit tax and its consistency with EC law
Instantiates
Publication
Label
KESt-Pflicht bei Wegzug und EG-Recht = Withholding tax on interest as an exit tax and its consistency with EC law
Publication

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