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Business operations in Austria / Michael Sedlaczek (Freshfields Bruckhaus Deringer LLP, Vienna, Austria) and Herbert Buzanich (Aigner Buzanich Attorneys at Law, Vienna, Austria).

Author
Sedlaczek, Michael
Published
Arlington, VA : Tax Management, [2009]-
Physical Description
1 online resource
Additional Creators
Buzanich, Herbert and Tax Management Inc
Access Online
  • www.bloomberglaw.com , Remote users need to be connected to the Penn State GlobalProtect VPN service to access

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Series
Contents
Detailed analysis. Austria: the country, its people and economy -- Operating a business in Austria -- Forms of doing business in Austria -- Austrian tax law: an overview -- Taxation of resident corporations -- Taxation of nonresident corporations -- Taxation of partnerships -- Taxation of resident individuals -- Taxation of nonresident individuals -- Value added tax -- Transfer taxes -- Inheritance and gift tax -- Special provisions relating to multinational corporations -- Avoidance of double taxation -- Working Papers
Summary
"... contains general information to enable foreign businesses to determine the best method of conducting their operations in Austria from both a tax and a general legal perspective. The Portfolio analyzes the forms of doing business in Austria and provides a detailed analysis of the tax rules applicable to corporations, individuals, partnerships and other legal entities. In addition to providing a detailed explanation of the Austrian system of income and corporate income tax, the Portfolio discusses value added tax, real property transfer tax, capital transfer tax, inheritance and gift tax and special provisions relating to multinational corporations."
Subject(s)
Publication Frequency
Updated irregularly
Note
Published as Tax Management portfolio 952-2nd,
Bibliography Note
Includes bibliographical references.
Technical Details
Mode of access: World Wide Web.
View MARC record | catkey: 19173134