The Resource Verfahrensrechtliche Fragen der Zwischenbesteuerung von Privatstiftungen = Questions in legal procedures of interim taxation of private foundations

Verfahrensrechtliche Fragen der Zwischenbesteuerung von Privatstiftungen = Questions in legal procedures of interim taxation of private foundations

Label
Verfahrensrechtliche Fragen der Zwischenbesteuerung von Privatstiftungen = Questions in legal procedures of interim taxation of private foundations
Title
Verfahrensrechtliche Fragen der Zwischenbesteuerung von Privatstiftungen = Questions in legal procedures of interim taxation of private foundations
Creator
Subject
Language
eng
Summary
The Austrian legislature recently changed the taxation of private foundations. A great deal of income that was previously tax-exempt is now subject to a 12.5 interim taxation. This taxation does not have to occur under certain circumstances. However, if the circumstances later change, interim taxation is required afterwards. The author deals with questions on legal procedures that have arisen in this connection
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 11 (2001),
http://library.link/vocab/creatorName
Nowotny, C. (Clemens)
Language note
German
http://library.link/vocab/subjectName
private foundation
Label
Verfahrensrechtliche Fragen der Zwischenbesteuerung von Privatstiftungen = Questions in legal procedures of interim taxation of private foundations
Instantiates
Publication
Label
Verfahrensrechtliche Fragen der Zwischenbesteuerung von Privatstiftungen = Questions in legal procedures of interim taxation of private foundations
Publication

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