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

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
Creator
Subject
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
Instantiates
Publication
Label
Zuzugsbegünstigung gemäss Par 103 Abs 1 EStG - eine kritische Reflexion = Tax benefits for relocations to Austria - a critical reflection
Publication

Library Locations

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      52.3736660 4.9336932
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