The Resource New perspectives for Austrian holding companies
New perspectives for Austrian holding companies
Resource Information
The item New perspectives for Austrian holding companies 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 New perspectives for Austrian holding companies 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
- This article reviews some new provisions introduced into Austrian group taxation, including qualifying participations, tax consolidation, goodwill, distributions, gains on disposal, write-downs and losses on disposal, foreign tax credits, and mergers and acquisitions
- Language
- eng
- Label
- New perspectives for Austrian holding companies
- Title
- New perspectives for Austrian holding companies
- Language
- eng
- Summary
- This article reviews some new provisions introduced into Austrian group taxation, including qualifying participations, tax consolidation, goodwill, distributions, gains on disposal, write-downs and losses on disposal, foreign tax credits, and mergers and acquisitions
- Citation source
- In: Tax notes international. - Arlington. - Vol. 47 (2007),
- http://library.link/vocab/creatorName
- Wallner, B
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- corporate income tax
- group treatment
- Label
- New perspectives for Austrian holding companies
- Label
- New perspectives for Austrian holding companies
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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/New-perspectives-for-Austrian-holding/Z1xg6jr2LB8/" 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/New-perspectives-for-Austrian-holding/Z1xg6jr2LB8/">New perspectives for Austrian holding companies</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>
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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/New-perspectives-for-Austrian-holding/Z1xg6jr2LB8/" 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/New-perspectives-for-Austrian-holding/Z1xg6jr2LB8/">New perspectives for Austrian holding companies</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>
