Captive-Versicherung und deutsches Körperschaftsteuerrecht

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The item Captive-Versicherung und deutsches Körperschaftsteuerrecht represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Summary: Captive-assurances and German Corporate Income Tax Law. Includes a description of the term captive and gives a comprehensive description of the circumstances and the taxation of captive assurances in general. A second part covers their treatment under German corporate income taxation, including deductibility of premiums to captive assurances and hidden distributions of capital by captives. A third part describes taxation in an international context

Work

Summary: Captive-assurances and German Corporate Income Tax Law. Includes a description of the term captive and gives a comprehensive description of the circumstances and the taxation of captive assurances in general. A second part covers their treatment under German corporate income taxation, including deductibility of premiums to captive assurances and hidden distributions of capital by captives. A third part describes taxation in an international context