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 work 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 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

Auslandsdividenden von Privatstiftungen : Besteuerung durch das Budgetbegleitgesetz 2009 neu geregelt = Foreign dividends of private foundations : new taxation under the Budget Accompaniment Act 2009

Creator

• Aigner, D.J
• Moshammer, H

Subject

• dividend
• foundation
• participation exemption

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),

Geographic coverage

• Europe
• European Union

Language note

German