The Resource Paragr. 12 EStG und (Ersatz-)Investitionen in einer ausländischen Betriebsstätte = Section 12 Austrian Income Tax Act and (re)investments in foreign permanent establishments

Paragr. 12 EStG und (Ersatz-)Investitionen in einer ausländischen Betriebsstätte = Section 12 Austrian Income Tax Act and (re)investments in foreign permanent establishments

Label
Paragr. 12 EStG und (Ersatz-)Investitionen in einer ausländischen Betriebsstätte = Section 12 Austrian Income Tax Act and (re)investments in foreign permanent establishments
Title
Paragr. 12 EStG und (Ersatz-)Investitionen in einer ausländischen Betriebsstätte = Section 12 Austrian Income Tax Act and (re)investments in foreign permanent establishments
Creator
Subject
Language
eng
Summary
According to the European Court of Justice, the limitation of the tax-free transfer of specific capital gains realized on the sale of a capital asset to assets used in domestic permanent establishments infringes the freedom of establishment. The author suggests an amendment to sec 12 Austrian Income Tax Act in order to fulfill the obligations under Art 49 Treaty on the Functioning of the European Union and Art 31 Agreement on the European Economic Area
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 26 (2016),
http://library.link/vocab/creatorName
Kanduth-Kristen, S
Geographic coverage
European Union
Language note
German
http://library.link/vocab/subjectName
  • capital gains
  • PE
  • fundamental freedoms
  • EU Treaty
  • income tax law
Label
Paragr. 12 EStG und (Ersatz-)Investitionen in einer ausländischen Betriebsstätte = Section 12 Austrian Income Tax Act and (re)investments in foreign permanent establishments
Instantiates
Publication
Label
Paragr. 12 EStG und (Ersatz-)Investitionen in einer ausländischen Betriebsstätte = Section 12 Austrian Income Tax Act and (re)investments in foreign permanent establishments
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...