The Resource Ausgleich und Nachversteuerung ausländischer Verluste = Adjustment and subsequent taxation of losses incurred abroad

Ausgleich und Nachversteuerung ausländischer Verluste = Adjustment and subsequent taxation of losses incurred abroad

Label
Ausgleich und Nachversteuerung ausländischer Verluste = Adjustment and subsequent taxation of losses incurred abroad
Title
Ausgleich und Nachversteuerung ausländischer Verluste = Adjustment and subsequent taxation of losses incurred abroad
Creator
Subject
Language
eng
Summary
According to legal practice, losses incurred by foreign permanent establishments can even be taken into consideration if a double tax treaty provides for the exemption method. This practice has now been set by law. The regulation presently ties in with how the losses are dealt with abroad. In this connection several questions have arisen. This article analyses these questions
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
http://library.link/vocab/creatorName
Lechner, E
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • losses
  • PE
Label
Ausgleich und Nachversteuerung ausländischer Verluste = Adjustment and subsequent taxation of losses incurred abroad
Instantiates
Publication
Label
Ausgleich und Nachversteuerung ausländischer Verluste = Adjustment and subsequent taxation of losses incurred abroad
Publication

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      52.37366609999999 4.9336932
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