The Resource Die Betriebsaufspaltung über die Grenze = The cross-border company split

Die Betriebsaufspaltung über die Grenze = The cross-border company split

Label
Die Betriebsaufspaltung über die Grenze = The cross-border company split
Title
Die Betriebsaufspaltung über die Grenze = The cross-border company split
Creator
Subject
Language
  • ger
  • eng
Summary
A company split is a legal institution known only in Austria and Germany. Whereas, in Germany, the company split is the subject of discussion, it has received little attention in Austrian literature. In this article the author analyses as to what legal base classifies the income of the owning entity in both countries, and how Germany and Austria treat a cross-border company split, respectively
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 8 ; p. 414-422
http://library.link/vocab/creatorName
Mroz, K
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • split-up
  • income classification
  • PE
  • legal seat
Label
Die Betriebsaufspaltung über die Grenze = The cross-border company split
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2017/R-S/SWI/8_414-422.pdf
Publication
Note
20170830

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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