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

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
Creator
Subject
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
Instantiates
Publication
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
Publication

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