The Resource Umfang der Zuzugsbegünstigung des Paragr. 103 EStG = Scope of tax benefits for relocations to Austria

Umfang der Zuzugsbegünstigung des Paragr. 103 EStG = Scope of tax benefits for relocations to Austria

Label
Umfang der Zuzugsbegünstigung des Paragr. 103 EStG = Scope of tax benefits for relocations to Austria
Title
Umfang der Zuzugsbegünstigung des Paragr. 103 EStG = Scope of tax benefits for relocations to Austria
Creator
Subject
Language
eng
Summary
The authors react to an article published by Seydl (SWI 2015, p. 430) concerning section 103 of the Austrian Income Tax Act on the favorable tax treatment for people whose relocation to Austria is within public interest. They argue that the author's view on various aspects of the provision is too strict and, in light of the extension of section 103 of the Income Tax Act by the Tax Reform Act 2015/2016 (Steuerreformgesetz 2015/2016) would lead to a very small scope of this reasonable provision
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 26 (2016),
http://library.link/vocab/creatorName
  • Kampitsch, A
  • Petritz, M
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • sportsmen
  • artist (creative)
  • individual income tax
Label
Umfang der Zuzugsbegünstigung des Paragr. 103 EStG = Scope of tax benefits for relocations to Austria
Instantiates
Publication
Label
Umfang der Zuzugsbegünstigung des Paragr. 103 EStG = Scope of tax benefits for relocations to Austria
Publication

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