Sharing and shifting of corporate losses – The new profit shifting?: National Report Austria

Valentin Bendlinger; Martin Klokar

Sharing and shifting of corporate losses – The new profit shifting? National Report Austria

Valentin Bendlinger, Martin Klokar

Institute for Austrian and International Tax Law

Publication: Chapter in book/Conference proceeding › Chapter in edited volume

Original language	English
Title of host publication	Cahiers de Droit Fiscal International, No. 107a
Subtitle of host publication	Sharing and shifting of corporate losses - The new profit shifting?
Editors	International Fiscal Association (IFA)
Place of Publication	Rotterdam
Publisher	IFA - International Fiscal Association
Pages	147-171
ISBN (Print)	9789083087467
Publication status	Published - 2023

Publication series

Series	Cahiers de Droit Fiscal International
Number	107a
ISSN	0168-0455

Austrian Classification of Fields of Science and Technology (ÖFOS)

505004 Financial law

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University Library Catalogue

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Bendlinger, Valentin ; Klokar, Martin. / Sharing and shifting of corporate losses – The new profit shifting? National Report Austria. Cahiers de Droit Fiscal International, No. 107a: Sharing and shifting of corporate losses - The new profit shifting?. editor / International Fiscal Association (IFA). Rotterdam : IFA - International Fiscal Association, 2023. pp. 147-171 (Cahiers de Droit Fiscal International; No. 107a).

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series = "Cahiers de Droit Fiscal International",

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Bendlinger, V & Klokar, M 2023, Sharing and shifting of corporate losses – The new profit shifting? National Report Austria. in International Fiscal Association (IFA) (ed.), Cahiers de Droit Fiscal International, No. 107a: Sharing and shifting of corporate losses - The new profit shifting?. IFA - International Fiscal Association, Rotterdam, Cahiers de Droit Fiscal International, no. 107a, pp. 147-171.

Sharing and shifting of corporate losses – The new profit shifting? National Report Austria. / Bendlinger, Valentin; Klokar, Martin.
Cahiers de Droit Fiscal International, No. 107a: Sharing and shifting of corporate losses - The new profit shifting?. ed. / International Fiscal Association (IFA). Rotterdam: IFA - International Fiscal Association, 2023. p. 147-171 (Cahiers de Droit Fiscal International; No. 107a).

Publication: Chapter in book/Conference proceeding › Chapter in edited volume

TY - CHAP

T1 - Sharing and shifting of corporate losses – The new profit shifting?

T2 - National Report Austria

AU - Bendlinger, Valentin

AU - Klokar, Martin

PY - 2023

Y1 - 2023

UR - https://www.ifa.nl/ifa-cahiers/cahier-shop

M3 - Chapter in edited volume

SN - 9789083087467

T3 - Cahiers de Droit Fiscal International

SP - 147

EP - 171

BT - Cahiers de Droit Fiscal International, No. 107a

A2 - International Fiscal Association (IFA),

PB - IFA - International Fiscal Association

CY - Rotterdam

ER -

Bendlinger V, Klokar M. Sharing and shifting of corporate losses – The new profit shifting? National Report Austria. In International Fiscal Association (IFA), editor, Cahiers de Droit Fiscal International, No. 107a: Sharing and shifting of corporate losses - The new profit shifting?. Rotterdam: IFA - International Fiscal Association. 2023. p. 147-171. (Cahiers de Droit Fiscal International; No. 107a).

Sharing and shifting of corporate losses – The new profit shifting? National Report Austria

Publication series

Austrian Classification of Fields of Science and Technology (ÖFOS)

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