Hinzurechnungsbesteuerung und Methodenwechsel : Kommentar zu Paragr. 10a KStG
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The work Hinzurechnungsbesteuerung und Methodenwechsel : Kommentar zu Paragr. 10a KStG 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, Books.
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Hinzurechnungsbesteuerung und Methodenwechsel : Kommentar zu Paragr. 10a KStG
Resource Information
The work Hinzurechnungsbesteuerung und Methodenwechsel : Kommentar zu Paragr. 10a KStG 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, Books.
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- Hinzurechnungsbesteuerung und Methodenwechsel : Kommentar zu Paragr. 10a KStG
- Language
- eng
- Summary
- With the Annual Tax Act 2018, a paradigm shift in the fight against low taxation in Austrian corporation tax law was brought about on the basis of European Union law. In addition to the well-known change in method for distributions from foreign companies, there is now the new additional taxation. The tax shielding effect of foreign corporations, which was previously largely untouched in Austria, is thus completely broken under certain conditions
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- German
- Literary form
- non fiction
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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/DgnIo698fMs/" 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/DgnIo698fMs/">Hinzurechnungsbesteuerung und Methodenwechsel : Kommentar zu Paragr. 10a KStG</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>
