The Resource Aktuelle Änderungen im deutschen internationalen Steuerrecht
Aktuelle Änderungen im deutschen internationalen Steuerrecht
Resource Information
The item Aktuelle Änderungen im deutschen internationalen Steuerrecht 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 Aktuelle Änderungen im deutschen internationalen Steuerrecht 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
- Deals with the changes to the German international tax law by the "Tax Privilege Reduction Law" and the additional changes proposed by the "Tax Privilege Reduction Law (basket II)". Changes were made to the provisions governing the foreign tax credit, with respect to transfer pricing documentation requirements and to the CFC-legislation under the Foreign Tax Relations law. The proposals inter alia affect the German thin capitalization provisions and the exemption for intercorporate dividend distributions
- Language
- eng
- Label
- Aktuelle Änderungen im deutschen internationalen Steuerrecht
- Title
- Aktuelle Änderungen im deutschen internationalen Steuerrecht
- Language
- eng
- Summary
- Deals with the changes to the German international tax law by the "Tax Privilege Reduction Law" and the additional changes proposed by the "Tax Privilege Reduction Law (basket II)". Changes were made to the provisions governing the foreign tax credit, with respect to transfer pricing documentation requirements and to the CFC-legislation under the Foreign Tax Relations law. The proposals inter alia affect the German thin capitalization provisions and the exemption for intercorporate dividend distributions
- Citation source
- In: Recht der internationalen Wirtschaft. - Vol. 49 (2003),
- http://library.link/vocab/creatorName
-
- Amann, R
- Göttsche, M
- Stockmann, F
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- foreign tax credit
- transfer pricing
- CFC
- thin capitalization
- intercompany dividend
- Label
- Aktuelle Änderungen im deutschen internationalen Steuerrecht
- Label
- Aktuelle Änderungen im deutschen internationalen Steuerrecht
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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/Aktuelle-%C3%84nderungen-im-deutschen-internationalen/CrdjCc1WE0E/" 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/Aktuelle-%C3%84nderungen-im-deutschen-internationalen/CrdjCc1WE0E/">Aktuelle Änderungen im deutschen internationalen Steuerrecht</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/Aktuelle-%C3%84nderungen-im-deutschen-internationalen/CrdjCc1WE0E/" 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/Aktuelle-%C3%84nderungen-im-deutschen-internationalen/CrdjCc1WE0E/">Aktuelle Änderungen im deutschen internationalen Steuerrecht</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>
