The Resource Aktuelle Änderungen im deutschen internationalen Steuerrecht

Aktuelle Änderungen im deutschen internationalen Steuerrecht

Label
Aktuelle Änderungen im deutschen internationalen Steuerrecht
Title
Aktuelle Änderungen im deutschen internationalen Steuerrecht
Creator
Subject
Language
  • ger
  • 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
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2003/R-S/RIW/11_814-822.zip
Publication
Note
20031128

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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