The Resource Abkommenswidrige Behandlung der US-amerikanischen S-Corporation durch die deutsche und österreichische Finanzverwaltung = Tax treatment of American S corporations by German and Austrian fiscal authorities is unlawful
Abkommenswidrige Behandlung der US-amerikanischen S-Corporation durch die deutsche und österreichische Finanzverwaltung = Tax treatment of American S corporations by German and Austrian fiscal authorities is unlawful
Resource Information
The item Abkommenswidrige Behandlung der US-amerikanischen S-Corporation durch die deutsche und österreichische Finanzverwaltung = Tax treatment of American S corporations by German and Austrian fiscal authorities is unlawful represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Abkommenswidrige Behandlung der US-amerikanischen S-Corporation durch die deutsche und österreichische Finanzverwaltung = Tax treatment of American S corporations by German and Austrian fiscal authorities is unlawful represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Under American civil law, an S-corporation is considered a corporate entity; for tax purposes, however, it is deemed a pass-through entity. Therefore, S corporations combine the benefits of transparent taxation with the advantages of limited liability on corporate level. German and Austrian fiscal authorities regard these advantages to be excessive, and both seek to create a right of taxation for their country via profit allocation. In this article the authors analyse the tax treatment of American S corporations by the German and Austrian tax authorities and express their view that the treatment by both tax authorities is unlawful
- Language
- eng
- Label
- Abkommenswidrige Behandlung der US-amerikanischen S-Corporation durch die deutsche und österreichische Finanzverwaltung = Tax treatment of American S corporations by German and Austrian fiscal authorities is unlawful
- Title
- Abkommenswidrige Behandlung der US-amerikanischen S-Corporation durch die deutsche und österreichische Finanzverwaltung = Tax treatment of American S corporations by German and Austrian fiscal authorities is unlawful
- Language
- eng
- Summary
- Under American civil law, an S-corporation is considered a corporate entity; for tax purposes, however, it is deemed a pass-through entity. Therefore, S corporations combine the benefits of transparent taxation with the advantages of limited liability on corporate level. German and Austrian fiscal authorities regard these advantages to be excessive, and both seek to create a right of taxation for their country via profit allocation. In this article the authors analyse the tax treatment of American S corporations by the German and Austrian tax authorities and express their view that the treatment by both tax authorities is unlawful
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 21 (2011),
- http://library.link/vocab/creatorName
-
- Brähler, G
- Scholz, C
- Schmiedel, S
- Language note
- German
- http://library.link/vocab/subjectName
-
- allocation of profits
- qualification conflict
- transparency
- partnership
- Label
- Abkommenswidrige Behandlung der US-amerikanischen S-Corporation durch die deutsche und österreichische Finanzverwaltung = Tax treatment of American S corporations by German and Austrian fiscal authorities is unlawful
- Label
- Abkommenswidrige Behandlung der US-amerikanischen S-Corporation durch die deutsche und österreichische Finanzverwaltung = Tax treatment of American S corporations by German and Austrian fiscal authorities is unlawful
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Abkommenswidrige-Behandlung-der-US-amerikanischen/TKgbn3k9OTk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Abkommenswidrige-Behandlung-der-US-amerikanischen/TKgbn3k9OTk/">Abkommenswidrige Behandlung der US-amerikanischen S-Corporation durch die deutsche und österreichische Finanzverwaltung = Tax treatment of American S corporations by German and Austrian fiscal authorities is unlawful</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Abkommenswidrige-Behandlung-der-US-amerikanischen/TKgbn3k9OTk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Abkommenswidrige-Behandlung-der-US-amerikanischen/TKgbn3k9OTk/">Abkommenswidrige Behandlung der US-amerikanischen S-Corporation durch die deutsche und österreichische Finanzverwaltung = Tax treatment of American S corporations by German and Austrian fiscal authorities is unlawful</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
