Die Kaskaden-Teilwertabschreibung iSd Paragr. 12 Abs 3 Z 3 KStG bei Privatstiftungen
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The work Die Kaskaden-Teilwertabschreibung iSd Paragr. 12 Abs 3 Z 3 KStG bei Privatstiftungen represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Die Kaskaden-Teilwertabschreibung iSd Paragr. 12 Abs 3 Z 3 KStG bei Privatstiftungen
Resource Information
The work Die Kaskaden-Teilwertabschreibung iSd Paragr. 12 Abs 3 Z 3 KStG bei Privatstiftungen represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Die Kaskaden-Teilwertabschreibung iSd Paragr. 12 Abs 3 Z 3 KStG bei Privatstiftungen
- Language
- eng
- Summary
- On 10 March 2016, the Supreme Administrative Court decided on the prohibition of partial depreciation for contributed assets at the level of holding companies (Case 2013/15/0139). The Court held that depreciation must be possible at the level of at least one company. This article investigates the consequences of that decision for depreciation in case of grandparent company contribution at the level of a headquarter or a mixed-used private foundation
- Citation source
- In: Österreichische Steuerzeitung. - Wien. - Vol. 72 (2019), no. 5 ; p. 124-131
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
Context
Context of Die Kaskaden-Teilwertabschreibung iSd Paragr. 12 Abs 3 Z 3 KStG bei PrivatstiftungenWork of
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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/resource/JRuRkWxoGpU/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/JRuRkWxoGpU/">Die Kaskaden-Teilwertabschreibung iSd Paragr. 12 Abs 3 Z 3 KStG bei Privatstiftungen</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>
