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Besteuerung doppelt ansässiger Kapitalgesellschaften
註釋Taxation of corporations with double residence. As a result of the on-going globalization process it becomes more and more common that a company's seat and place of effective management are situated in different countries (dual residence). The book deals with the tax implications of dual residence of companies in Austrian and international tax law. Furthermore, the author describes related aspects of company law and EC Law.