The Resource Auslandsdividenden von Privatstiftungen : Besteuerung durch das Budgetbegleitgesetz 2009 neu geregelt = Foreign dividends of private foundations : new taxation under the Budget Accompaniment Act 2009
Auslandsdividenden von Privatstiftungen : Besteuerung durch das Budgetbegleitgesetz 2009 neu geregelt = Foreign dividends of private foundations : new taxation under the Budget Accompaniment Act 2009
Resource Information
The item Auslandsdividenden von Privatstiftungen : Besteuerung durch das Budgetbegleitgesetz 2009 neu geregelt = Foreign dividends of private foundations : new taxation under the Budget Accompaniment Act 2009 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Auslandsdividenden von Privatstiftungen : Besteuerung durch das Budgetbegleitgesetz 2009 neu geregelt = Foreign dividends of private foundations : new taxation under the Budget Accompaniment Act 2009 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The Budget Accompaniment Act (Budgetbegleitgesetz) 2009 has amended the international participation exemption regime. Austrian private foundations face several changes under the new legislation. Foreign participations had until then been exempted from corporate income tax - irrespective of participation percentage and minimum holding period - if comparable to participations as listed under sec. 10 para. 1 Corporate Income Tax Act, unless double tax treaty relief had been granted. In this article, the future tax consequences for foreign dividends of an Austrian private foundation are analysed
- Language
- eng
- Label
- Auslandsdividenden von Privatstiftungen : Besteuerung durch das Budgetbegleitgesetz 2009 neu geregelt = Foreign dividends of private foundations : new taxation under the Budget Accompaniment Act 2009
- Title
- Auslandsdividenden von Privatstiftungen : Besteuerung durch das Budgetbegleitgesetz 2009 neu geregelt = Foreign dividends of private foundations : new taxation under the Budget Accompaniment Act 2009
- Language
- eng
- Summary
- The Budget Accompaniment Act (Budgetbegleitgesetz) 2009 has amended the international participation exemption regime. Austrian private foundations face several changes under the new legislation. Foreign participations had until then been exempted from corporate income tax - irrespective of participation percentage and minimum holding period - if comparable to participations as listed under sec. 10 para. 1 Corporate Income Tax Act, unless double tax treaty relief had been granted. In this article, the future tax consequences for foreign dividends of an Austrian private foundation are analysed
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 19 (2009),
- http://library.link/vocab/creatorName
-
- Moshammer, H
- Aigner, D.J
- Geographic coverage
-
- Europe
- European Union
- Language note
- German
- http://library.link/vocab/subjectName
-
- participation exemption
- dividend
- foundation
- Label
- Auslandsdividenden von Privatstiftungen : Besteuerung durch das Budgetbegleitgesetz 2009 neu geregelt = Foreign dividends of private foundations : new taxation under the Budget Accompaniment Act 2009
- Label
- Auslandsdividenden von Privatstiftungen : Besteuerung durch das Budgetbegleitgesetz 2009 neu geregelt = Foreign dividends of private foundations : new taxation under the Budget Accompaniment Act 2009
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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/portal/Auslandsdividenden-von-Privatstiftungen-/Z_0H13btnrs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Auslandsdividenden-von-Privatstiftungen-/Z_0H13btnrs/">Auslandsdividenden von Privatstiftungen : Besteuerung durch das Budgetbegleitgesetz 2009 neu geregelt = Foreign dividends of private foundations : new taxation under the Budget Accompaniment Act 2009</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
