The Resource Business tax (Gewerbesteuer) : no exemption for income from the sale of shares in a foreign country

Business tax (Gewerbesteuer) : no exemption for income from the sale of shares in a foreign country

Label
Business tax (Gewerbesteuer) : no exemption for income from the sale of shares in a foreign country
Title
Business tax (Gewerbesteuer) : no exemption for income from the sale of shares in a foreign country
Creator
Subject
Summary
The Supreme Tax Court (Bundesfinanzhof) of the Federal Republic of Germany reversed a ruling of the Lower Tax Court of Nurnberg and held that the profit from the alienation of shares in a foreign company was not deductible for the purposes of the business tax law (Gewerbesteuergesetz)
Citation source
In: European taxation. - Amsterdam. - Vol. 25 (1985),
http://library.link/vocab/creatorName
Betten, R
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • business tax
  • case law
Label
Business tax (Gewerbesteuer) : no exemption for income from the sale of shares in a foreign country
Instantiates
Publication
Label
Business tax (Gewerbesteuer) : no exemption for income from the sale of shares in a foreign country
Publication

Library Locations

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