The Resource Zuzugsbegünstigung gemäss Par 103 Abs 1 EStG - eine kritische Reflexion = Tax benefits for relocations to Austria - a critical reflection
Zuzugsbegünstigung gemäss Par 103 Abs 1 EStG - eine kritische Reflexion = Tax benefits for relocations to Austria - a critical reflection
Resource Information
The item Zuzugsbegünstigung gemäss Par 103 Abs 1 EStG - eine kritische Reflexion = Tax benefits for relocations to Austria - a critical reflection 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 Zuzugsbegünstigung gemäss Par 103 Abs 1 EStG - eine kritische Reflexion = Tax benefits for relocations to Austria - a critical reflection 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
- Critical analysis of a case of the Austrian Federal Fiscal Court (BFG) concerning a foreign artist who moved to Austria and requested favourable tax treatment in accordance with sec 103(1) of the Income Tax Act. According to the court's judgment, the isolated analysis of Austrian taxes does not meet the requirements of the Income Tax Act. The author takes this judgment into consideration and presents his views on the favourable tax treatment for relocation to Austria
- Language
- eng
- Label
- Zuzugsbegünstigung gemäss Par 103 Abs 1 EStG - eine kritische Reflexion = Tax benefits for relocations to Austria - a critical reflection
- Title
- Zuzugsbegünstigung gemäss Par 103 Abs 1 EStG - eine kritische Reflexion = Tax benefits for relocations to Austria - a critical reflection
- Language
- eng
- Summary
- Critical analysis of a case of the Austrian Federal Fiscal Court (BFG) concerning a foreign artist who moved to Austria and requested favourable tax treatment in accordance with sec 103(1) of the Income Tax Act. According to the court's judgment, the isolated analysis of Austrian taxes does not meet the requirements of the Income Tax Act. The author takes this judgment into consideration and presents his views on the favourable tax treatment for relocation to Austria
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 25 (2015),
- http://library.link/vocab/creatorName
- Seydl, C
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- case law
- artist (creative)
- individual income tax
- Label
- Zuzugsbegünstigung gemäss Par 103 Abs 1 EStG - eine kritische Reflexion = Tax benefits for relocations to Austria - a critical reflection
- Label
- Zuzugsbegünstigung gemäss Par 103 Abs 1 EStG - eine kritische Reflexion = Tax benefits for relocations to Austria - a critical reflection
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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/Zuzugsbeg%C3%BCnstigung-gem%C3%A4ss-Par-103-Abs-1-EStG--/Jj3h75PL_zc/" 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/Zuzugsbeg%C3%BCnstigung-gem%C3%A4ss-Par-103-Abs-1-EStG--/Jj3h75PL_zc/">Zuzugsbegünstigung gemäss Par 103 Abs 1 EStG - eine kritische Reflexion = Tax benefits for relocations to Austria - a critical reflection</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/Zuzugsbeg%C3%BCnstigung-gem%C3%A4ss-Par-103-Abs-1-EStG--/Jj3h75PL_zc/" 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/Zuzugsbeg%C3%BCnstigung-gem%C3%A4ss-Par-103-Abs-1-EStG--/Jj3h75PL_zc/">Zuzugsbegünstigung gemäss Par 103 Abs 1 EStG - eine kritische Reflexion = Tax benefits for relocations to Austria - a critical reflection</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>
