The Resource Recent changes in Austrian tax law

Recent changes in Austrian tax law

Label
Recent changes in Austrian tax law
Title
Recent changes in Austrian tax law
Creator
Subject
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
Publication

Library Locations

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