Austria: Developments in the income taxation of investment funds

• Autores: Tatjana Polivanova Rosenauer
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 12, 2002, págs. 507-512
• Idioma: inglés
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• Resumen

  • The author describes a recent decision of the Supreme Constitutional Court on the taxation of income derived from a foreign investment fund and highlights the draft law on the taxation of foreign real estate investment funds (REIF)