The Resource Die neuen Erhöhungstatbestände des StiftEG im Lichte der Kapitalverkehrsfreiheit = The new extended tax liability in the Austrian Foundation Entrance Tax Act and the free movement of capital
Die neuen Erhöhungstatbestände des StiftEG im Lichte der Kapitalverkehrsfreiheit = The new extended tax liability in the Austrian Foundation Entrance Tax Act and the free movement of capital
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The item Die neuen Erhöhungstatbestände des StiftEG im Lichte der Kapitalverkehrsfreiheit = The new extended tax liability in the Austrian Foundation Entrance Tax Act and the free movement of capital 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 Die neuen Erhöhungstatbestände des StiftEG im Lichte der Kapitalverkehrsfreiheit = The new extended tax liability in the Austrian Foundation Entrance Tax Act and the free movement of capital 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
- Contributions to foundations made by Austrian taxpayers are taxed at a rate of 2.5%. The rate amounts to 25% if the recipient fails to meet certain criteria. On 1 January 2014, two additional augmentation criteria entered into force: from now on, the increased tax rate also applies if the receiving foundation is not subject to an obligation similar to sec. 5 of the Austrian Private Foundations Act or has not been registered in a public register upon submission of its founding documents. Effectively, only contributions made to foreign foundations are affected by these new provisions. Hence, the cross-border transfer of funds is taxed less favourably. The authors analyse a possible impairment of the free movement of capital, and lay particular emphasis on third-country situations and the EEA country Liechtenstein
- Language
- eng
- Label
- Die neuen Erhöhungstatbestände des StiftEG im Lichte der Kapitalverkehrsfreiheit = The new extended tax liability in the Austrian Foundation Entrance Tax Act and the free movement of capital
- Title
- Die neuen Erhöhungstatbestände des StiftEG im Lichte der Kapitalverkehrsfreiheit = The new extended tax liability in the Austrian Foundation Entrance Tax Act and the free movement of capital
- Language
- eng
- Summary
- Contributions to foundations made by Austrian taxpayers are taxed at a rate of 2.5%. The rate amounts to 25% if the recipient fails to meet certain criteria. On 1 January 2014, two additional augmentation criteria entered into force: from now on, the increased tax rate also applies if the receiving foundation is not subject to an obligation similar to sec. 5 of the Austrian Private Foundations Act or has not been registered in a public register upon submission of its founding documents. Effectively, only contributions made to foreign foundations are affected by these new provisions. Hence, the cross-border transfer of funds is taxed less favourably. The authors analyse a possible impairment of the free movement of capital, and lay particular emphasis on third-country situations and the EEA country Liechtenstein
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 24 (2014), no. 7 ; p. 318-334
- http://library.link/vocab/creatorName
-
- Binder, A. (Anna)
- Pinetz, E
- Geographic coverage
- International
- Language note
- German
- http://library.link/vocab/subjectName
-
- foundation
- fundamental freedoms
- Label
- Die neuen Erhöhungstatbestände des StiftEG im Lichte der Kapitalverkehrsfreiheit = The new extended tax liability in the Austrian Foundation Entrance Tax Act and the free movement of capital
- Label
- Die neuen Erhöhungstatbestände des StiftEG im Lichte der Kapitalverkehrsfreiheit = The new extended tax liability in the Austrian Foundation Entrance Tax Act and the free movement of capital
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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/Die-neuen-Erh%C3%B6hungstatbest%C3%A4nde-des-StiftEG-im/C0U4fO2pdK4/" 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/Die-neuen-Erh%C3%B6hungstatbest%C3%A4nde-des-StiftEG-im/C0U4fO2pdK4/">Die neuen Erhöhungstatbestände des StiftEG im Lichte der Kapitalverkehrsfreiheit = The new extended tax liability in the Austrian Foundation Entrance Tax Act and the free movement of capital</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>
