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The Resource Aussensteuergesetz : Kommentar

Aussensteuergesetz : Kommentar

Label
Aussensteuergesetz : Kommentar
Title
Aussensteuergesetz : Kommentar
Title variation
AStG
Contributor
Subject
Language
eng
Summary
Commentary to the German Foreign Tax Law, discussing in detail the national tax consequences of international business activities. It explains how national legislation is influenced by ECJ case law, and takes into account the Corporate Tax Reform 2008 and the Annual Tax Acts 2008 and 2009. The book focuses in particular on the following topics: change of functions, exit tax, investment, CFC legislation, G-REIT, reorganization, taxation of foreign (family) foundations, and the Switch-Over-Clause in German tax treaties. The law is up to date as at 1 January 2009
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
German
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Kraft, G
http://library.link/vocab/subjectName
  • international tax law
  • exit tax
  • residence
  • tax treaty
  • reorganization
  • investment
  • CFC
  • REIT
Label
Aussensteuergesetz : Kommentar
Instantiates
Publication
Extent
XXII, 977 p.
Isbn
9783406521195
Label
Aussensteuergesetz : Kommentar
Publication
Extent
XXII, 977 p.
Isbn
9783406521195

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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