The Resource Kapitaleertragsteuer und "Matching Credit"

Kapitaleertragsteuer und "Matching Credit"

Label
Kapitaleertragsteuer und "Matching Credit"
Title
Kapitaleertragsteuer und "Matching Credit"
Creator
Subject
Summary
Tax on investment income and "matching credit". Generally in Austria interest is subject to a withholding tax of 25%, and is then later settled up. By applying double taxation treaties these advantages can be increased. In some cases double taxation treaties provide for an imputation of foreign tax (matching credit), so that the Austrian tax burden is lowered once again. These advantages have been abolished by a regulation as of 1 July 1998. The author describes the new legal basis
Citation source
In: Steuer und Wirtschaft International. - Vienna. - Vol. 8 (1998),
http://library.link/vocab/creatorName
Thunshirn, R
Language note
German
http://library.link/vocab/subjectName
tax sparing credit
Label
Kapitaleertragsteuer und "Matching Credit"
Instantiates
Publication
Abbreviated title
SWI
Label
Kapitaleertragsteuer und "Matching Credit"
Publication
Abbreviated title
SWI

Library Locations

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