The Resource Recent changes in Austrian tax law
Recent changes in Austrian tax law
Resource Information
The item Recent changes in Austrian tax law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Recent changes in Austrian tax law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- 2010 saw significant amendments to the Austrian tax regime, with the introduction of legislation to change the way investment funds are taxed. 2011 saw further revision to the tax system. This article gives an overview of the main amendments, including amendments relating to the new taxation regime for investment income, delay of the entry into force of the new tax regime, tax treatment of (index) linked notes, exit taxation regime, loss settlement at source, taxation of investment funds, and expected developments relating to taxation of investment income
- Language
- eng
- Label
- Recent changes in Austrian tax law
- Title
- Recent changes in Austrian tax law
- Language
- eng
- Summary
- 2010 saw significant amendments to the Austrian tax regime, with the introduction of legislation to change the way investment funds are taxed. 2011 saw further revision to the tax system. This article gives an overview of the main amendments, including amendments relating to the new taxation regime for investment income, delay of the entry into force of the new tax regime, tax treatment of (index) linked notes, exit taxation regime, loss settlement at source, taxation of investment funds, and expected developments relating to taxation of investment income
- Citation source
- In: Tax planning international : European tax service. - London. - Vol. 14 (2012),
- http://library.link/vocab/creatorName
-
- Zorman, G
- Kopec, A
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax system
- investment income
- withholding tax
- investment fund
- Label
- Recent changes in Austrian tax law
- Label
- Recent changes in Austrian tax law
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Recent-changes-in-Austrian-tax-law/61vWnplg4HE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Recent-changes-in-Austrian-tax-law/61vWnplg4HE/">Recent changes in Austrian tax law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Recent-changes-in-Austrian-tax-law/61vWnplg4HE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Recent-changes-in-Austrian-tax-law/61vWnplg4HE/">Recent changes in Austrian tax law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
