The Resource Die Zurechnung nach Paragr. 15 AStG bei Verlusten

Die Zurechnung nach Paragr. 15 AStG bei Verlusten

Label
Die Zurechnung nach Paragr. 15 AStG bei Verlusten
Title
Die Zurechnung nach Paragr. 15 AStG bei Verlusten
Creator
Subject
Language
eng
Summary
In the framework of the recently expired German tax amnesty, a lot of taxpayers have declared income derived from foreign family foundations and trusts. This income (for tax years not falling within the scope of the tax amnesty) has to be attributed directly to the resident trustor/beneficiary in accordance with Sec. 15 of the Foreign Tax Relations Law (AStG). The article examines the relation of the attribution under Sec. 15 AStG to the rules regarding the deductibility of losses
Citation source
In: Internationales Steuerrecht. - M√ľnchen. - Vol. 14 (2005),
http://library.link/vocab/creatorName
Helmert, F
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • tax amnesty
  • foundation
  • trust
  • losses
Label
Die Zurechnung nach Paragr. 15 AStG bei Verlusten
Instantiates
Publication
Label
Die Zurechnung nach Paragr. 15 AStG bei Verlusten
Publication

Library Locations

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