The Resource Deutschland : neue Option zur Körperschaftsteuer für Personengesellschaften ("Check the Box") = Germany : new option for corporate taxation for partnerships ("check the box")
Deutschland : neue Option zur Körperschaftsteuer für Personengesellschaften ("Check the Box") = Germany : new option for corporate taxation for partnerships ("check the box")
Resource Information
The item Deutschland : neue Option zur Körperschaftsteuer für Personengesellschaften ("Check the Box") = Germany : new option for corporate taxation for partnerships ("check the box") represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Deutschland : neue Option zur Körperschaftsteuer für Personengesellschaften ("Check the Box") = Germany : new option for corporate taxation for partnerships ("check the box") represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In June 2021, the German legislature introduced the law for the modernization of corporate income taxation ("KoMöG") into German national law. The most significant feature of these new regulations is an option for certain specific partnerships to be taxed like corporations under the rules of the German Corporate Income Tax Act ("check the box"). The authors outline the main aspects of this new check-the-box regime for partnerships and provide an overview of potential consequences that should be considered from an Austrian tax perspective in German-Austrian cross-border scenarios
- Language
- eng
- Label
- Deutschland : neue Option zur Körperschaftsteuer für Personengesellschaften ("Check the Box") = Germany : new option for corporate taxation for partnerships ("check the box")
- Title
- Deutschland : neue Option zur Körperschaftsteuer für Personengesellschaften ("Check the Box") = Germany : new option for corporate taxation for partnerships ("check the box")
- Language
- eng
- Summary
- In June 2021, the German legislature introduced the law for the modernization of corporate income taxation ("KoMöG") into German national law. The most significant feature of these new regulations is an option for certain specific partnerships to be taxed like corporations under the rules of the German Corporate Income Tax Act ("check the box"). The authors outline the main aspects of this new check-the-box regime for partnerships and provide an overview of potential consequences that should be considered from an Austrian tax perspective in German-Austrian cross-border scenarios
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 31 (2021), no. 10 ; p. 527-536
- http://library.link/vocab/creatorName
-
- Blöchle, D
- Dumser, K
- Schaffer, E
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- corporate income tax
- partnership
- check-the-box regulations
- Label
- Deutschland : neue Option zur Körperschaftsteuer für Personengesellschaften ("Check the Box") = Germany : new option for corporate taxation for partnerships ("check the box")
- Label
- Deutschland : neue Option zur Körperschaftsteuer für Personengesellschaften ("Check the Box") = Germany : new option for corporate taxation for partnerships ("check the box")
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Deutschland--neue-Option-zur-K%C3%B6rperschaftsteuer/tqPaVymJy3Y/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Deutschland--neue-Option-zur-K%C3%B6rperschaftsteuer/tqPaVymJy3Y/">Deutschland : neue Option zur Körperschaftsteuer für Personengesellschaften ("Check the Box") = Germany : new option for corporate taxation for partnerships ("check the box")</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Deutschland--neue-Option-zur-K%C3%B6rperschaftsteuer/tqPaVymJy3Y/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Deutschland--neue-Option-zur-K%C3%B6rperschaftsteuer/tqPaVymJy3Y/">Deutschland : neue Option zur Körperschaftsteuer für Personengesellschaften ("Check the Box") = Germany : new option for corporate taxation for partnerships ("check the box")</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
