The Resource Zusammenschluss und Realteilung von Rechtsanwälten : System und Praxis der Umgründungen nach Artikel IV und V UmgrStG
Zusammenschluss und Realteilung von Rechtsanwälten : System und Praxis der Umgründungen nach Artikel IV und V UmgrStG
Resource Information
The item Zusammenschluss und Realteilung von Rechtsanwälten : System und Praxis der Umgründungen nach Artikel IV und V UmgrStG 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 Zusammenschluss und Realteilung von Rechtsanwälten : System und Praxis der Umgründungen nach Artikel IV und V UmgrStG 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
- Association and division of lawyers. The book deals with the possibilities of tax-neutral reorganizations of associations of lawyers on basis of the Austrian Reorganization Tax Act. It consists of two major parts, the first of them dealing with the forming of such associations and the second with their dissolution. In addition to that the authors give a number of examples from practice. Furthermore, the book contains an adapted text of the relevant articles of the Reorganization Tax Act (including the text of the references to other laws) and a number of important decrees and statements of the Ministry of Finance. Although the title of the book refers explicitly to lawyers, the book will be of equal importance to other professionals who are required to determine their tax base on basis of sec. 4 para 3 Austrian Individual Income Tax Act. It also gives a general insight into the structure of associations and divisions
- Label
- Zusammenschluss und Realteilung von Rechtsanwälten : System und Praxis der Umgründungen nach Artikel IV und V UmgrStG
- Title
- Zusammenschluss und Realteilung von Rechtsanwälten : System und Praxis der Umgründungen nach Artikel IV und V UmgrStG
- Summary
- Association and division of lawyers. The book deals with the possibilities of tax-neutral reorganizations of associations of lawyers on basis of the Austrian Reorganization Tax Act. It consists of two major parts, the first of them dealing with the forming of such associations and the second with their dissolution. In addition to that the authors give a number of examples from practice. Furthermore, the book contains an adapted text of the relevant articles of the Reorganization Tax Act (including the text of the references to other laws) and a number of important decrees and statements of the Ministry of Finance. Although the title of the book refers explicitly to lawyers, the book will be of equal importance to other professionals who are required to determine their tax base on basis of sec. 4 para 3 Austrian Individual Income Tax Act. It also gives a general insight into the structure of associations and divisions
- http://library.link/vocab/creatorName
- Wiesner, W.
- Language note
- German
- http://library.link/vocab/subjectName
- reorganization
- Label
- Zusammenschluss und Realteilung von Rechtsanwälten : System und Praxis der Umgründungen nach Artikel IV und V UmgrStG
- Extent
- 202 p.
- Isbn
- 9783851228366
- Label
- Zusammenschluss und Realteilung von Rechtsanwälten : System und Praxis der Umgründungen nach Artikel IV und V UmgrStG
- Extent
- 202 p.
- Isbn
- 9783851228366
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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/Zusammenschluss-und-Realteilung-von/S7U1sS9ZWTI/" 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/Zusammenschluss-und-Realteilung-von/S7U1sS9ZWTI/">Zusammenschluss und Realteilung von Rechtsanwälten : System und Praxis der Umgründungen nach Artikel IV und V UmgrStG</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/Zusammenschluss-und-Realteilung-von/S7U1sS9ZWTI/" 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/Zusammenschluss-und-Realteilung-von/S7U1sS9ZWTI/">Zusammenschluss und Realteilung von Rechtsanwälten : System und Praxis der Umgründungen nach Artikel IV und V UmgrStG</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>
