The Resource Zuzugsbegünstigungen und DBA - die Wirksamkeit im Lichte der Befreiungs- oder Anrechnungsmethode = Favourable treatment of relocation and tax treaties - effectiveness in light of the tax credit or the tax exemption method

Zuzugsbegünstigungen und DBA - die Wirksamkeit im Lichte der Befreiungs- oder Anrechnungsmethode = Favourable treatment of relocation and tax treaties - effectiveness in light of the tax credit or the tax exemption method

Label
Zuzugsbegünstigungen und DBA - die Wirksamkeit im Lichte der Befreiungs- oder Anrechnungsmethode = Favourable treatment of relocation and tax treaties - effectiveness in light of the tax credit or the tax exemption method
Title
Zuzugsbegünstigungen und DBA - die Wirksamkeit im Lichte der Befreiungs- oder Anrechnungsmethode = Favourable treatment of relocation and tax treaties - effectiveness in light of the tax credit or the tax exemption method
Creator
Subject
Language
eng
Summary
Section 103 of the Austrian Income Tax Act provides a favourable tax treatment for scientists, athletes, and artists whose relocation to Austria is within public interest. A closer examination of this provision in light of the tax credit or the exemption method shows that the objective sought by this legal rule - namely the elimination of tax barriers in case of relocation - can only be met by a wide interpretation of its scope
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 8 ; p. 394-397
http://library.link/vocab/creatorName
Beiser, R
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • entertainer
  • sportsmen
  • tax incentive
  • tax treaty
  • credit method
  • exemption method
Label
Zuzugsbegünstigungen und DBA - die Wirksamkeit im Lichte der Befreiungs- oder Anrechnungsmethode = Favourable treatment of relocation and tax treaties - effectiveness in light of the tax credit or the tax exemption method
Instantiates
Publication
Label
Zuzugsbegünstigungen und DBA - die Wirksamkeit im Lichte der Befreiungs- oder Anrechnungsmethode = Favourable treatment of relocation and tax treaties - effectiveness in light of the tax credit or the tax exemption method
Publication

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