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Searching Content by Martina Gatterer from Schoenherr Attorneys at Law ordered by Published Date Descending.
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Austrian Group Taxation: Recapture Of Foreign Losses
Foreign losses of a non-Austrian corporation that is a member of an Austrian tax group may be utilised in Austria. However, such foreign losses are subject to recapture in Austria when they become utilisable abroad or the non-Austrian group member leaves the Austrian tax group.
Austria
10 Feb 2010
2
Portfolio Dividends - A Follow-up
The Austrian government recently amended the respective Austrian international participation exemption to avoid the unequal treatment of foreign participations as compared to domestic participations.
Austria
10 Feb 2010
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