The Resource Die Reaktion der deutschen Finanzverwaltung auf das Delaware-Urteil des Bundesfinanzhofs = Reaction of the German Tax Administration to the Delaware decision of the German Federal Tax Court

Die Reaktion der deutschen Finanzverwaltung auf das Delaware-Urteil des Bundesfinanzhofs = Reaction of the German Tax Administration to the Delaware decision of the German Federal Tax Court

Label
Die Reaktion der deutschen Finanzverwaltung auf das Delaware-Urteil des Bundesfinanzhofs = Reaction of the German Tax Administration to the Delaware decision of the German Federal Tax Court
Title
Die Reaktion der deutschen Finanzverwaltung auf das Delaware-Urteil des Bundesfinanzhofs = Reaction of the German Tax Administration to the Delaware decision of the German Federal Tax Court
Creator
Subject
Language
eng
Summary
The German Federal Tax Court decided that a company which is founded under the Law of the USState of Delaware and whose seat in this state can qualify for the position of a parent company under the regime of group taxation of the German Law of Corporation Tax. The Court developed its argumentation on the basis of the prohibition of discrimination in Art. 24 of the Double Taxation Convention between the USA and the Federal Republic of Germany. Therefore the question was discussed whether it is possible to get a cross-border group taxation regime without a parent company which has its seat or management in Germany. The German Tax Administration will accept the decision of the Federal Tax Court only with great restrictions
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
http://library.link/vocab/creatorName
  • Hahn, H. (Hartmut)
  • Koch, S
Geographic coverage
  • Europe
  • North America
Language note
German
http://library.link/vocab/subjectName
  • parent company
  • group treatment
  • case law
Label
Die Reaktion der deutschen Finanzverwaltung auf das Delaware-Urteil des Bundesfinanzhofs = Reaction of the German Tax Administration to the Delaware decision of the German Federal Tax Court
Instantiates
Publication
Label
Die Reaktion der deutschen Finanzverwaltung auf das Delaware-Urteil des Bundesfinanzhofs = Reaction of the German Tax Administration to the Delaware decision of the German Federal Tax Court
Publication

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