The Resource Switch-Over bei Veräusserungsgewinnen aus internationalen Schachtelbeteiligungen = Switch-over and capital gains on shares

Switch-Over bei Veräusserungsgewinnen aus internationalen Schachtelbeteiligungen = Switch-over and capital gains on shares

Label
Switch-Over bei Veräusserungsgewinnen aus internationalen Schachtelbeteiligungen = Switch-over and capital gains on shares
Title
Switch-Over bei Veräusserungsgewinnen aus internationalen Schachtelbeteiligungen = Switch-over and capital gains on shares
Creator
Subject
Language
eng
Summary
The author points out that the switch-over from the exemption method to the credit method is equally applicable to capital gains on shares qualifying for the international participation exemption as to dividend income received therefrom. The conformity of the switch-over regarding capital gains on shares with community law is discussed
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
http://library.link/vocab/creatorName
Haslinger, K
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • exemption method
  • credit method
  • participation exemption
  • capital gains
  • shares
Label
Switch-Over bei Veräusserungsgewinnen aus internationalen Schachtelbeteiligungen = Switch-over and capital gains on shares
Instantiates
Publication
Label
Switch-Over bei Veräusserungsgewinnen aus internationalen Schachtelbeteiligungen = Switch-over and capital gains on shares
Publication

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