The Resource 2011 amendments to German international tax law affecting German and foreign investors

2011 amendments to German international tax law affecting German and foreign investors

Label
2011 amendments to German international tax law affecting German and foreign investors
Title
2011 amendments to German international tax law affecting German and foreign investors
Creator
Subject
Language
eng
Summary
This article explains recent changes to German international tax law and their consequences for the German taxation of foreign and German taxpayers. German controlled foreign company (CFC) regulation applies to foreign corporations which (i) generate passive income, and (ii) are subject to tax at a rate below 25 percent. Certain countries have established a tax regime which circumvents the German CFC legislation by means of a tax refund to the corporate shareholder. As of 2011, these schemes will no longer be accepted for German tax purposes
Citation source
In: Tax planning international : European tax service. - London. - Vol. 13 (2011),
http://library.link/vocab/creatorName
  • Hinder, J-U
  • Schönhaus, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • international tax law
  • withholding tax
  • foreign investment
  • open-ended fund
  • CFC
Label
2011 amendments to German international tax law affecting German and foreign investors
Instantiates
Publication
Label
2011 amendments to German international tax law affecting German and foreign investors
Publication

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