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The Resource Die Gewerbesteuer im internationalen Steuerrecht

Die Gewerbesteuer im internationalen Steuerrecht

Label
Die Gewerbesteuer im internationalen Steuerrecht
Title
Die Gewerbesteuer im internationalen Steuerrecht
Creator
Subject
Language
eng
Summary
In German international tax law, matters concerning the trade tax (Gewerbesteuer) often remain in the shadows. It is not unusual for practitioners to be at their wits' end when they are confronted with the application of trade tax provisions to internationally active companies. This work aims to provide a remedy for these problems. The provisions of both trade tax and international tax law allow an inductive conclusion to the guiding principles of both partial areas of taxation. By comparing these principles, one realises that trade tax law and German international tax law have a lot in common. Based on these principles, the author develops a new understanding of the trade tax that allows for the solution of practical problems regarding the application of the trade tax to international companies, including, but not limited to, final losses, foreign tax credit and the treatment of income under the German CFC rules
http://library.link/vocab/creatorName
Schumacher, F
Geographic coverage
International
Index
no index present
Language note
German
Literary form
non fiction
Series statement
Recht der Steuern und der offentlichen Finanzordnung
Series volume
17
http://library.link/vocab/subjectName
  • business tax
  • international tax law
  • foreign tax credit
  • losses
  • CFC
  • company law
  • transfer pricing
  • PE
Label
Die Gewerbesteuer im internationalen Steuerrecht
Instantiates
Publication
Extent
299 p.
Isbn
9783848765522
Label
Die Gewerbesteuer im internationalen Steuerrecht
Publication
Extent
299 p.
Isbn
9783848765522

Library Locations

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