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
Resource Information
The item 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 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 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 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
- 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
- Language
- eng
- 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
- 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
- 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
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/Die-Reaktion-der-deutschen-Finanzverwaltung-auf/8A2tBxBOkR8/" 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/Die-Reaktion-der-deutschen-Finanzverwaltung-auf/8A2tBxBOkR8/">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</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item 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
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/Die-Reaktion-der-deutschen-Finanzverwaltung-auf/8A2tBxBOkR8/" 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/Die-Reaktion-der-deutschen-Finanzverwaltung-auf/8A2tBxBOkR8/">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</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>
