Austria: International tax planning using private foundations

• Autores: Gerald Gahleitner, Gerald Toifl
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 2, 1999, págs. 55-61
• Idioma: inglés
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• Resumen

  • The authors examine the legal framework of the Austrian private foundation and focus on the circumstances under which a private foundation can be used in order to reduce the overall tax burden of founders or beneficiaries who are not Austrian residents.