The Resource "Bilaterales Dividenden-Stripping" und Kapitalverkehrsfreiheit

"Bilaterales Dividenden-Stripping" und Kapitalverkehrsfreiheit

Label
"Bilaterales Dividenden-Stripping" und Kapitalverkehrsfreiheit
Title
"Bilaterales Dividenden-Stripping" und Kapitalverkehrsfreiheit
Creator
Subject
Summary
"Bilateral dividend-stripping" and the freedom of capital. Practice of transferring a dividend to a non-resident for the day when the distribution takes place, under German domestic law under particular recognition of the European Directive on Capital Freedom (EEC/88/361) of 1988 and the general abuse provision of German domestic law (Section 42 Fiscal Code)
Citation source
In: Internationales Steuerrecht. - Munchen. - (1997),
http://library.link/vocab/creatorName
Sorgenfrei, U
Language note
German
http://library.link/vocab/subjectName
  • dividend stripping
  • fundamental freedoms
Label
"Bilaterales Dividenden-Stripping" und Kapitalverkehrsfreiheit
Instantiates
Publication
Abbreviated title
IStR
Label
"Bilaterales Dividenden-Stripping" und Kapitalverkehrsfreiheit
Publication
Abbreviated title
IStR

Library Locations

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