The Resource Classification of foreign entities for German tax purposes

Classification of foreign entities for German tax purposes

Label
Classification of foreign entities for German tax purposes
Title
Classification of foreign entities for German tax purposes
Creator
Subject
Language
eng
Summary
The author provides an overview of the classification process for foreign legal entities in Germany for taxation purposes. The criteria that are determinative are outlined and the overall significance of individual criteria in the classification process is analysed. The extent to which criteria considered significant by the tax authorities have been sanctioned by the law is addressed, as well as whether such criteria are also applicable to foreign legal entities other than US LLCs
Citation source
In: European taxation. - Amsterdam. - Vol. 54 (2014),
http://library.link/vocab/creatorName
Kahlenberg, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • foreign company
  • entity classification
Label
Classification of foreign entities for German tax purposes
Instantiates
Publication
Label
Classification of foreign entities for German tax purposes
Publication

Library Locations

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