Die internationale Schachtelbeteiligung nach dem Abgabenänderungsgesetz 1996
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The work Die internationale Schachtelbeteiligung nach dem Abgabenänderungsgesetz 1996 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 internationale Schachtelbeteiligung nach dem Abgabenänderungsgesetz 1996
Resource Information
The work Die internationale Schachtelbeteiligung nach dem Abgabenänderungsgesetz 1996 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 internationale Schachtelbeteiligung nach dem Abgabenänderungsgesetz 1996
- Summary
- The international holding privilege according to the 1996 Law on Fiscal Changes. On the basis of the 1996 Law on Fiscal Changes, the requirements for the exemption of yields from international holding participations were altered. Now dividends from international holding participations are also included in the tax exemption, provided that they were drawn within the first two years and that the international holding participation has been held for a minimum of a total of two years
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 7 (1997),
- Language note
- German
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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/W6E7wvmpjmc/" 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/W6E7wvmpjmc/">Die internationale Schachtelbeteiligung nach dem Abgabenänderungsgesetz 1996</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>
