The Resource Ansparabschreibung gem. Paragr. 7g Abs. 3 EStg im Outbound-Fall

Ansparabschreibung gem. Paragr. 7g Abs. 3 EStg im Outbound-Fall

Label
Ansparabschreibung gem. Paragr. 7g Abs. 3 EStg im Outbound-Fall
Title
Ansparabschreibung gem. Paragr. 7g Abs. 3 EStg im Outbound-Fall
Creator
Subject
Language
  • ger
  • eng
Summary
Discusses whether German-resident participants in a foreign partnership may claim a tax-free investment reserve under Sec. 7g of the Income Tax Law in respect of investments in a foreignpermanent establishment for purposes of determining the amount of profits of that partnership subject to tax in Germany
Citation source
In: Internationale Wirtschafts-Briefe. - Herne. - (2004),
http://library.link/vocab/creatorName
  • Wessling, J
  • Romswinkel, M
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • investment reserve
  • partnership
Label
Ansparabschreibung gem. Paragr. 7g Abs. 3 EStg im Outbound-Fall
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2004/G-I/IWB/15_705-710.zip
Publication
Note
20040927

Library Locations

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