Post by amina147 on Mar 7, 2024 9:51:30 GMT 1
The Corporate Tax General Communiqu. In this section necessary explanations on the subject are made. Pursuant to the provision of the said Law in the event that full taxpayer capital companies redeem their acquired shares or partnership shares through capital reduction the negative difference between the acquisition price and the nominal value of the shares or partnership shares shall be paid to the capital companies as of the date on which the decision regarding the capital decrease is registered in the trade registry.
Must be subject to a tax deduction. The provision of the said article is essentially that the difference between the price paid for the acquisition of their own shares and partnership shares and the nominal value of Austria Phone Numbers List these assets will be considered as distributed dividends for the companies and this will be considered as distributed dividend for the companies. It regulates the issues that a tax deduction of specified in the Law should be made on the amount. On the other hand with the Presidential Decree No. published in the Official Gazette dated February the tax deduction rate was determined as. Article B of the provisions regarding taxation in capital decreases contains provisions regarding which element of the capital and how much to reduce in capital decreases made by corporations.
In this context the articles of the Law in question regulate two different issues and the tax deduction that must be made on the reduced amount due to capital reduction and the amount that is considered as distributed dividend on the shares acquired by capital companies and for which tax is deducted involve different sources. The provisions of the Communiqu in question will enter into force as of. You can access the original version of the Communiqu No. on the Amendment to the Corporate Tax General Communiqu published in the Official Gazette here.
Must be subject to a tax deduction. The provision of the said article is essentially that the difference between the price paid for the acquisition of their own shares and partnership shares and the nominal value of Austria Phone Numbers List these assets will be considered as distributed dividends for the companies and this will be considered as distributed dividend for the companies. It regulates the issues that a tax deduction of specified in the Law should be made on the amount. On the other hand with the Presidential Decree No. published in the Official Gazette dated February the tax deduction rate was determined as. Article B of the provisions regarding taxation in capital decreases contains provisions regarding which element of the capital and how much to reduce in capital decreases made by corporations.
In this context the articles of the Law in question regulate two different issues and the tax deduction that must be made on the reduced amount due to capital reduction and the amount that is considered as distributed dividend on the shares acquired by capital companies and for which tax is deducted involve different sources. The provisions of the Communiqu in question will enter into force as of. You can access the original version of the Communiqu No. on the Amendment to the Corporate Tax General Communiqu published in the Official Gazette here.
