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À propos de : The Austrian Donations Tax Act 2008 for Foundations and Comparable Entities        

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  • The Austrian Donations Tax Act 2008 for Foundations and Comparable Entities
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  • This article considers the recent tax amendments for Austrian private foundations and foreign foundations and trusts. After the abolition of the gifts and inheritance tax the Austrian legislature adhered to the taxation of donations to private foundations and comparable foreign foundations and entities. The transfer of assets to foundations or trusts in countries whose tax regimes facilitate tax evasion will be subject to surtax. The impact of this new law on domestic tax law and European law principles is discussed in detail.
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  • ttn103
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