Developments in the income taxation of investment funds

Journal
Polivanova-Rosenauer, T.
Austria
European Taxation 2002 (Volume 42), No. 12
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author describes a recent decision of the Supreme Constitutional Court on the taxation of income derived from a foreign investment fund and highlights the draft law on the taxation of foreign real estate investment funds (REIF).