Wimpissinger, C
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The person Wimpissinger, C represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
The Resource
Wimpissinger, C
Resource Information
The person Wimpissinger, C represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
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- Wimpissinger, C
23 Items by the Person Wimpissinger, C
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- Trumping the higher court in Austria
- Anwendung der ZinsRL auf Indexzertifikate in der Schweiz, in Österreich und Deutschland - die nationale Interpretation des Zinsbegriffs im Kontext der Richtlinie 2003/48/EG führt zu unterschiedlicher steuerlicher und verfahrensrechtlicher Handhabe identischer Produkte
- Austria's new participation exemption regime : taking the easy road?
- Austrian and German perspectives on Marks & Spencer and Oy AA
- Austrian taxation of dividends
- Austrian withholding tax refunds on dividends in the EU
- Berücksichtigung ausländischer Verluste im Quellenstaat nach Gemeinschaftrecht = Deductibility of foreign losses in the source state according to EC law
- Beyond Marks & Spencer : cross-border losses and EC law
- Cross-border transfer of losses, the ECJ does not agree with Advocate General Sharpston
- Der Fall Verkooijen und seine Auswirkungen
- Does denying tax benefits to income earned abroad violate EU law?
- EC law and the cross-border transfer of third-country losses
- Ein striktes Unmittelbarkeitserfordernis für Par. 94a EStG widerspricht sowohl Gemeinschaftsrecht als auch steuerrechtlichen Grundprinzipien = A tight direct holding requirement for purposes of the withholding tax relief of Section 94a Income Tax Act is opposed to Community law and general tax law principles
- Gemeinschaftsrechtswidrichkeit der Hinzurechnungsbesteuerung ausländischer Betriebsstätteneinkünfte in Deutschland : Neue Erkenntnisse aus Cadbury Schweppes für Columbus Container? = German CFC-taxation in respect of income from a foreign PE violates EC law: does Cadbury Schweppes bring new insights for Columbus Container?
- Ist die Nichtabzugsfähigkeit von Zinsen und Lizenzgebühren nach Paragr. 12 KStG unionsrechtswidrig? = Is the non-deductibility of interest payments and royalties according to Sec. 12 of the Corporate Income Tax Act contrary to Union law?
- Losses and expenses in the European Union
- Losses unchained : the ECJ's cross-border travel requirement
- Preventing withholding taxation : ECJ determines the character of tax refunds
- Services and the service PE under treaty law from an Austrian perspective
- The year in review : Austria
- The year in review : Austria
- Thoughts on the services PE clause in the Austria-Czech Republic tax treaty
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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/xqtOkoSqjpU/" typeof="Person http://bibfra.me/vocab/lite/Person"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/xqtOkoSqjpU/">Wimpissinger, C</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/resource/xqtOkoSqjpU/" typeof="Person http://bibfra.me/vocab/lite/Person"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/xqtOkoSqjpU/">Wimpissinger, C</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>
