BMF-Info vom 4.1.2026, 2025-1.050.421; Tz 44.1 ff OECD-MK, idF Update vom 19.11.2025; Mayr, RdW 1/2026, 47; Knotzer/Schmidjell-Dommes, SWI 1/2026, 18; Schmidjell-Dommes, Steuertag 2026; Bendlinger, SWI 1/2026, 3; Saric-Bischof, SWK 36/2025, 1481; Blum/Bendlinger, SWI 2/2026, 66; Jann/Ursprung-Steindl/Ogbodo, PV-Info 2/2026, 9; Bendlinger/Rosenberger, SWK 7/2026, 405
BMF-Info vom 4.1.2026, 2025-1.050.421; Tz 44.1 ff OECD-MK, idF Update vom 19.11.2025; Mayr, RdW 1/2026, 47; Knotzer/Schmidjell-Dommes, SWI 1/2026, 18; Schmidjell-Dommes, Steuertag 2026; Bendlinger, SWI 1/2026, 3; Saric-Bischof, SWK 36/2025, 1481; Blum/Bendlinger, SWI 2/2026, 66; Jann/Ursprung-Steindl/Ogbodo, PV-Info 2/2026, 9; Bendlinger/Rosenberger, SWK 7/2026, 405
