Three cases from Austria: Withholding tax refund for foreign investment funds - „Interim tax” regime for private foundations with non-resident beneficiaries - Anti-base erosion rule for low-taxed intra-group interest payments

Claus Staringer

Three cases from Austria: Withholding tax refund for foreign investment funds - „Interim tax” regime for private foundations with non-resident beneficiaries - Anti-base erosion rule for low-taxed intra-group interest payments

Claus Staringer

Österreichisches und Internationales Steuerrecht

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

Originalsprache	Englisch
Titel des Sammelwerks	CJEU – Recent Developments in Direct Taxation 2025
Herausgeber*innen	Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer
Verlag	Linde Verlag
Publikationsstatus	In Vorbereitung - 2025

Zitat

Staringer, C. (2025). Three cases from Austria: Withholding tax refund for foreign investment funds - „Interim tax” regime for private foundations with non-resident beneficiaries - Anti-base erosion rule for low-taxed intra-group interest payments. Manuskript in Vorbereitung. in G. Kofler, M. Lang, P. Pistone, A. Rust, J. Schuch, K. Spies, & C. Staringer (Hrsg.), CJEU – Recent Developments in Direct Taxation 2025 Linde Verlag.

Staringer, Claus. / Three cases from Austria: Withholding tax refund for foreign investment funds - „Interim tax” regime for private foundations with non-resident beneficiaries - Anti-base erosion rule for low-taxed intra-group interest payments. CJEU – Recent Developments in Direct Taxation 2025. Hrsg. / Georg Kofler ; Michael Lang ; Pasquale Pistone ; Alexander Rust ; Josef Schuch ; Karoline Spies ; Claus Staringer. Linde Verlag, 2025.

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title = "Three cases from Austria: Withholding tax refund for foreign investment funds - „Interim tax” regime for private foundations with non-resident beneficiaries - Anti-base erosion rule for low-taxed intra-group interest payments",

author = "Claus Staringer",

year = "2025",

language = "English",

editor = "Georg Kofler and Michael Lang and Pasquale Pistone and Alexander Rust and Josef Schuch and Karoline Spies and Claus Staringer",

booktitle = "CJEU – Recent Developments in Direct Taxation 2025",

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Staringer, C 2025, Three cases from Austria: Withholding tax refund for foreign investment funds - „Interim tax” regime for private foundations with non-resident beneficiaries - Anti-base erosion rule for low-taxed intra-group interest payments. in G Kofler, M Lang, P Pistone, A Rust, J Schuch, K Spies & C Staringer (Hrsg.), CJEU – Recent Developments in Direct Taxation 2025. Linde Verlag.

Three cases from Austria: Withholding tax refund for foreign investment funds - „Interim tax” regime for private foundations with non-resident beneficiaries - Anti-base erosion rule for low-taxed intra-group interest payments. / Staringer, Claus.
CJEU – Recent Developments in Direct Taxation 2025. Hrsg. / Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer. Linde Verlag, 2025.

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

TY - CHAP

T1 - Three cases from Austria: Withholding tax refund for foreign investment funds - „Interim tax” regime for private foundations with non-resident beneficiaries - Anti-base erosion rule for low-taxed intra-group interest payments

AU - Staringer, Claus

PY - 2025

Y1 - 2025

M3 - Chapter in edited volume

BT - CJEU – Recent Developments in Direct Taxation 2025

A2 - Kofler, Georg

A2 - Lang, Michael

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Schuch, Josef

A2 - Spies, Karoline

A2 - Staringer, Claus

PB - Linde Verlag

ER -

Staringer C. Three cases from Austria: Withholding tax refund for foreign investment funds - „Interim tax” regime for private foundations with non-resident beneficiaries - Anti-base erosion rule for low-taxed intra-group interest payments. in Kofler G, Lang M, Pistone P, Rust A, Schuch J, Spies K, Staringer C, Hrsg., CJEU – Recent Developments in Direct Taxation 2025. Linde Verlag. 2025