The Resource Anwendung der deutschen Hinzurechnungsbesteuerung bei Grenzgängern = application of German CFC legislation to cross-border workers

Anwendung der deutschen Hinzurechnungsbesteuerung bei Grenzgängern = application of German CFC legislation to cross-border workers

Label
Anwendung der deutschen Hinzurechnungsbesteuerung bei Grenzgängern = application of German CFC legislation to cross-border workers
Title
Anwendung der deutschen Hinzurechnungsbesteuerung bei Grenzgängern = application of German CFC legislation to cross-border workers
Creator
Subject
Language
  • ger
  • eng
Summary
German CFC legislation cuts through the shielding effect of German-controlled corporations in tax shelters. According to the prevailing opinion, German CFC legislation shall also be applicable to taxpayers only subject to a fictitious unlimited tax liability which affects mostly cross-border workers. The author states that this opinion is surprising, because it leads to a legally questionable and barely feasible taxation
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 23 (2013),
http://library.link/vocab/creatorName
Trinks, M
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • CFC
  • cross-border worker
Label
Anwendung der deutschen Hinzurechnungsbesteuerung bei Grenzgängern = application of German CFC legislation to cross-border workers
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2013/R-S/SWI/vol.23/8_351-356.zip
Publication
Note
20130828

Library Locations

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      52.3736660 4.9336932
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