Steuerliche Folgen der Verlegung des Sitzes und des Ortes der Geschäftsleitung einer Kapitalgesellschaft ins Ausland

In international taxation structuring, one recurring consideration is whether moving the headquarters or the location of management abroad would be a beneficial step. However, taxation consequences of such a move are often not beneficial at all. Gerald Toifl delves into these questions and in doing so pays special attention to the Austrian legal situation.