The Resource Anwendung des para 8 b Abs. 7 KStG. (BMF Schrb. vom 10.1.2000, IV D3- S1300-217/99)

Anwendung des para 8 b Abs. 7 KStG. (BMF Schrb. vom 10.1.2000, IV D3- S1300-217/99)

Label
Anwendung des para 8 b Abs. 7 KStG. (BMF Schrb. vom 10.1.2000, IV D3- S1300-217/99)
Title
Anwendung des para 8 b Abs. 7 KStG. (BMF Schrb. vom 10.1.2000, IV D3- S1300-217/99)
Creator
Subject
Language
ger
Summary
Application of Section 8 b paragraph 7 KStG. This article reproduces and discusses the new letter of the Federal Ministry of Finance of 10 January 2000 regarding the application of Section 8 b paragraph 7 KStG (Körperschaftsteuergesetz) in the Tax Correction Act 1999. The letter deals with the scope of the provision on foreign dividends and gives examples for the determination of income and for the calculation classification
Citation source
In: Internationales Steuerrecht. - Munchen. - Vol. 9 (2000),
http://library.link/vocab/creatorName
Krabbe, H
Language note
German
http://library.link/vocab/subjectName
  • corporate income tax
  • dividend
  • exemption
Label
Anwendung des para 8 b Abs. 7 KStG. (BMF Schrb. vom 10.1.2000, IV D3- S1300-217/99)
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2000/G-I/ISTR/2_53-55.zip
Publication
Abbreviated title
IStR

Library Locations

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