The Resource Neuabschluss oder Änderung von Doppelbesteuerungsabkommen als Auslöser für die "Exit Tax"? = Can the conclusion or amendment of a tax treaty trigger exit taxation?

Neuabschluss oder Änderung von Doppelbesteuerungsabkommen als Auslöser für die "Exit Tax"? = Can the conclusion or amendment of a tax treaty trigger exit taxation?

Label
Neuabschluss oder Änderung von Doppelbesteuerungsabkommen als Auslöser für die "Exit Tax"? = Can the conclusion or amendment of a tax treaty trigger exit taxation?
Title
Neuabschluss oder Änderung von Doppelbesteuerungsabkommen als Auslöser für die "Exit Tax"? = Can the conclusion or amendment of a tax treaty trigger exit taxation?
Creator
Subject
Language
eng
Summary
In May 2010, the Austrian Ministry of Finance published Express Reply Service no. 3157 in which it states that "exit tax" on a deemed alienation of shares in Austrian corporations can be triggered by a tax treaty entering into force. The discussion among Austrian scholars is controversial. Wagner (cf. SWI 2014, 103 et seq.) has stated that the entering into effect of a tax treaty does not trigger exit tax. Accordingly, the author of this article examines sec. 27 para. 6 no. 1(b) of the Austrian Income Tax Act and contends that neither the conclusion nor the amendment of a tax treaty per se leads to exit taxation
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 24 (2014),
http://library.link/vocab/creatorName
Kanduth-Kristen, S
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • tax treaty
  • exit tax
Label
Neuabschluss oder Änderung von Doppelbesteuerungsabkommen als Auslöser für die "Exit Tax"? = Can the conclusion or amendment of a tax treaty trigger exit taxation?
Instantiates
Publication
Label
Neuabschluss oder Änderung von Doppelbesteuerungsabkommen als Auslöser für die "Exit Tax"? = Can the conclusion or amendment of a tax treaty trigger exit taxation?
Publication

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