Austrian Private Foundation Act: a practitioner's guide ; [in englischer Sprache! Gesetzestext englisch und deutsch]
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English German |
| Veröffentlicht: |
Wien
LexisNexis ARD Orac
2013
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 134 S. |
| ISBN: | 9783700749448 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV037434105 | ||
| 003 | DE-604 | ||
| 005 | 20130312 | ||
| 007 | t | ||
| 008 | 110601s2013 |||| 00||| eng d | ||
| 016 | 7 | |a 1011070359 |2 DE-101 | |
| 020 | |a 9783700749448 |c Gb. : ca. EUR 34.00 (DE), ca. EUR 35.00 (AT), ca. sfr 61.30 (freier Pr.) |9 978-3-7007-4944-8 | ||
| 035 | |a (DE-599)DNB1011070359 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 0 | |a eng |a ger | |
| 049 | |a DE-M382 | ||
| 082 | 0 | |a 346.4360640263 |2 22/ger | |
| 084 | |a PU 2320.3200 |0 (DE-625)139967: |2 rvk | ||
| 100 | 1 | |a Kerres, Christoph |e Verfasser |0 (DE-588)1019503807 |4 aut | |
| 245 | 1 | 0 | |a Austrian Private Foundation Act |b a practitioner's guide ; [in englischer Sprache! Gesetzestext englisch und deutsch] |c from Christoph Kerres ; Florian Proell |
| 264 | 1 | |a Wien |b LexisNexis ARD Orac |c 2013 | |
| 300 | |a XIV, 134 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 610 | 2 | 7 | |a Österreich |t Privatstiftungsgesetz |0 (DE-588)4338362-2 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Österreich |t Privatstiftungsgesetz |0 (DE-588)4338362-2 |D u |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a Pröll, Florian |d 1978- |e Verfasser |0 (DE-588)1029569029 |4 aut | |
| 856 | 4 | 2 | |m SWB Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022586129&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-022586129 | ||
Datensatz im Suchindex
| _version_ | 1804145742267285504 |
|---|---|
| adam_text | IMAGE 1
TABLE OF CONTENTS
PREFACE V
GLOSSARY VII
LIST OF ABBREVIATIONS IX
TABLE OF CONTENTS XI
CHAPTER 1 1
INTRODUCTION TO THE AUSTRIAN PRIVATE FOUNDATION ACT 1
BACKGROUND 1
TRUST AND FOUNDATION LAW 2
CONCEPT OF THE PRIVATE FOUNDATION 4
PRIVATE FOUNDATION AND ENTAILED ESTATES 5
CHARITABLE PRIVATE AND PRIVATE PURPOSE 5
TYPES OF PRIVATE FOUNDATIONS 7
CHAPTER 2 COMMENTARY 9
ARTICLE I 9
ARTICLE II 12
ARTICLE III 13
ARTICLE IV 15
ARTICLE V 16
ARTICLE VI 18
ARTICLE VII 19
ARTICLE VIII 21
ARTICLE IX 23
ARTICLE X 27
ARTICLE XI 28
ARTICLE XII 30
ARTICLE XIII 32
ARTICLE XIV 35
ARTICLE XV 38
ARTICLE XVI 41
ARTICLE XVII 42
ARTICLE XVIII 45
ARTICLE XIX 46
ARTICLE XX 47
ARTICLE XXI 50
ARTICLE XXII 53
ARTICLE XXIII 56
KERRES/PROELL, AUSTRIAN PRIVATE FOUNDATION ACT - A PRACTIONER S GUIDE,
LEXISNEXIS XI
IMAGE 2
TABLE OF CONTENTS
CO
ARTICLE XXIV J
ARTICLE XXV *
ARTICLE XXVI 64
ARTICLE XXVII 67
ARTICLE XXVIII
ARTICLE XXIX 71
ARTICLE XXX 73
ARTICLE XXXI 76
ARTICLE XXXII 7G
ARTICLE XXXIII G2
ARTICLE XXXIV G4
ARTICLE XXXV G7
ARTICLE XXXVI G9
ARTICLE XXXVII ,
ARTICLE XXXVIII 94
ARTICLE XXXIX %
ARTICLE XL 96
ARTICLE XLI
99
CHAPTER3
99
PRIVATE FOUNDATIONS UNDER AUSTRIAN LAW 9 ENTREPRENEUR ACCORDING TOUGB
._
GENERAL COMMERCIAL POWERS OF REPRESENTATION BRANCHES 101
CONSUMER PROTECTION ACT .*.
THE AUSTRIAN COMPANY RECONSTRUCTION ACT -
AUSTRIAN TENANCY ACT _.
RIGHTS OF SUCCESSION AND COMPULSORY PORTION MAINTENANCE AND DIVORCE **
ENDOWMENT .
PRIVATE INTERNATIONAL LAW .
W
TAKEOVER LEGISLATION
AUSTRIAN EQUITY SUBSTITUTION ACT AUSTRIAN STOCK EXCHANGE ACT CORPORATE
ASSOCIATIONS RESPONSIBILITY ACT
CHAPTER 4 1 13
THE NEW FOUNDATION LAW IN LIECHTENSTEIN ^
INTRODUCTION !**
STRENGTHENING OF THE FOUNDER S RESPONSIBILITY 1
THE PURPOSE OF A FOUNDATION IN LIECHTENSTEIN 1
XII KERRES/PROELL. AUSTRIAN PRIVATE FOUNDATION ACT - A PRACTIONER S
GUIDE, LEXISNEXIS
IMAGE 3
TABLE OF CONTENTS
DEPOSITED FOUNDATIONS 115
FOUNDATION GOVERNANCE 115
ASSET PROTECTION AND CREDITOR PROTECTION 116
CONCLUSION 116
BANKING SECRECY IN AUSTRIA 117
INTRODUCTION 117
COMPLIANCE WITH OECD STANDARDS 117
WITHOLDING TAX 118
LIMITS OF BANKING SECRECY 119
LEGAL ASSISTANCE IN FISCAL MATTERS 119
THE AUSTRIAN DONATION TAX ACT 2008 FOR FOUNDATIONS AND COMPARABLE
ENTITIES 120
INTRODUCTION 120
SCOPE OF APPLICATION AND TAX EXEMPTIONS 121
TAX RATES 122
NON-DISCLOSURE OF THE FOUNDATION S DOCUMENTS 122
AUSTRIAN AND FOREIGN FOUNDATIONS 123
MUTUAL ASSISTANCE AND DIRECT TAXATION 124
DONATIONS TO SUB-FOUNDATIONS 125
REVOCATION OF FOUNDATION 125
AUSTRIAN BUDGET ACCOMPANYING ACT 2011 126
CONCLUSION 127
INCOMPATIBILITY PROVISIONS 127
INTRODUCTION 127
ADVISORY BOARD AND BOARD OF DIRECTORS 128
INCOHERENCY OF BENEFICIARIES SUBSTITUTION 129
INDEX 131
KERRES/PMELL. AUSTRIAN PRIVATE FOUNDATION ACT - A PRACTIONER S GUIDE,
LEXISNEXIS XIII
|
| any_adam_object | 1 |
| author | Kerres, Christoph Pröll, Florian 1978- |
| author_GND | (DE-588)1019503807 (DE-588)1029569029 |
| author_facet | Kerres, Christoph Pröll, Florian 1978- |
| author_role | aut aut |
| author_sort | Kerres, Christoph |
| author_variant | c k ck f p fp |
| building | Verbundindex |
| bvnumber | BV037434105 |
| classification_rvk | PU 2320.3200 |
| ctrlnum | (DE-599)DNB1011070359 |
| dewey-full | 346.4360640263 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 346 - Private law |
| dewey-raw | 346.4360640263 |
| dewey-search | 346.4360640263 |
| dewey-sort | 3346.4360640263 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01500nam a2200337 c 4500</leader><controlfield tag="001">BV037434105</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20130312 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">110601s2013 |||| 00||| eng d</controlfield><datafield tag="016" ind1="7" ind2=" "><subfield code="a">1011070359</subfield><subfield code="2">DE-101</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783700749448</subfield><subfield code="c">Gb. : ca. EUR 34.00 (DE), ca. EUR 35.00 (AT), ca. sfr 61.30 (freier Pr.)</subfield><subfield code="9">978-3-7007-4944-8</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)DNB1011070359</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield><subfield code="a">ger</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-M382</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">346.4360640263</subfield><subfield code="2">22/ger</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">PU 2320.3200</subfield><subfield code="0">(DE-625)139967:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Kerres, Christoph</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)1019503807</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Austrian Private Foundation Act</subfield><subfield code="b">a practitioner's guide ; [in englischer Sprache! Gesetzestext englisch und deutsch]</subfield><subfield code="c">from Christoph Kerres ; Florian Proell</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Wien</subfield><subfield code="b">LexisNexis ARD Orac</subfield><subfield code="c">2013</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XIV, 134 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="610" ind1="2" ind2="7"><subfield code="a">Österreich</subfield><subfield code="t">Privatstiftungsgesetz</subfield><subfield code="0">(DE-588)4338362-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Österreich</subfield><subfield code="t">Privatstiftungsgesetz</subfield><subfield code="0">(DE-588)4338362-2</subfield><subfield code="D">u</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Pröll, Florian</subfield><subfield code="d">1978-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)1029569029</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">SWB Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022586129&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-022586129</subfield></datafield></record></collection> |
| id | DE-604.BV037434105 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T23:24:17Z |
| institution | BVB |
| isbn | 9783700749448 |
| language | English German |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-022586129 |
| open_access_boolean | |
| owner | DE-M382 |
| owner_facet | DE-M382 |
| physical | XIV, 134 S. |
| publishDate | 2013 |
| publishDateSearch | 2013 |
| publishDateSort | 2013 |
| publisher | LexisNexis ARD Orac |
| record_format | marc |
| spelling | Kerres, Christoph Verfasser (DE-588)1019503807 aut Austrian Private Foundation Act a practitioner's guide ; [in englischer Sprache! Gesetzestext englisch und deutsch] from Christoph Kerres ; Florian Proell Wien LexisNexis ARD Orac 2013 XIV, 134 S. txt rdacontent n rdamedia nc rdacarrier Österreich Privatstiftungsgesetz (DE-588)4338362-2 gnd rswk-swf Österreich Privatstiftungsgesetz (DE-588)4338362-2 u DE-604 Pröll, Florian 1978- Verfasser (DE-588)1029569029 aut SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022586129&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Kerres, Christoph Pröll, Florian 1978- Austrian Private Foundation Act a practitioner's guide ; [in englischer Sprache! Gesetzestext englisch und deutsch] Österreich Privatstiftungsgesetz (DE-588)4338362-2 gnd |
| subject_GND | (DE-588)4338362-2 |
| title | Austrian Private Foundation Act a practitioner's guide ; [in englischer Sprache! Gesetzestext englisch und deutsch] |
| title_auth | Austrian Private Foundation Act a practitioner's guide ; [in englischer Sprache! Gesetzestext englisch und deutsch] |
| title_exact_search | Austrian Private Foundation Act a practitioner's guide ; [in englischer Sprache! Gesetzestext englisch und deutsch] |
| title_full | Austrian Private Foundation Act a practitioner's guide ; [in englischer Sprache! Gesetzestext englisch und deutsch] from Christoph Kerres ; Florian Proell |
| title_fullStr | Austrian Private Foundation Act a practitioner's guide ; [in englischer Sprache! Gesetzestext englisch und deutsch] from Christoph Kerres ; Florian Proell |
| title_full_unstemmed | Austrian Private Foundation Act a practitioner's guide ; [in englischer Sprache! Gesetzestext englisch und deutsch] from Christoph Kerres ; Florian Proell |
| title_short | Austrian Private Foundation Act |
| title_sort | austrian private foundation act a practitioner s guide in englischer sprache gesetzestext englisch und deutsch |
| title_sub | a practitioner's guide ; [in englischer Sprache! Gesetzestext englisch und deutsch] |
| topic | Österreich Privatstiftungsgesetz (DE-588)4338362-2 gnd |
| topic_facet | Österreich Privatstiftungsgesetz |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022586129&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT kerreschristoph austrianprivatefoundationactapractitionersguideinenglischersprachegesetzestextenglischunddeutsch AT prollflorian austrianprivatefoundationactapractitionersguideinenglischersprachegesetzestextenglischunddeutsch |