Gesellschaftsformen und deren Besteuerung in den baltischen Staaten = taxation of companies and partnerships in the Baltic States
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The work Gesellschaftsformen und deren Besteuerung in den baltischen Staaten = taxation of companies and partnerships in the Baltic States 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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Gesellschaftsformen und deren Besteuerung in den baltischen Staaten = taxation of companies and partnerships in the Baltic States
Resource Information
The work Gesellschaftsformen und deren Besteuerung in den baltischen Staaten = taxation of companies and partnerships in the Baltic States 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
- Gesellschaftsformen und deren Besteuerung in den baltischen Staaten = taxation of companies and partnerships in the Baltic States
- Language
- eng
- Summary
- All three Baltic states offer different types of companies and partnerships similar to Austria. Nevertheless, differences exist. Companies are subject to corporate income tax with rates between 15 % and 21 %. Non-distributed profits of companies are not taxed at all in Estonia. In Latvia, partnerships are treated similar to Austria, whereas in Estonia and Lithuania, they are taxed in the same way as companies. Latvia and Lithuania offer favourable tax rates between 5 % and 9 % to small companies
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 23 (2013),
- 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/rdRYDXSKl14/" 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/rdRYDXSKl14/">Gesellschaftsformen und deren Besteuerung in den baltischen Staaten = taxation of companies and partnerships in the Baltic States</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>
