The Resource Die Zurechnung nach Paragr. 15 AStG bei Verlusten
Die Zurechnung nach Paragr. 15 AStG bei Verlusten
Resource Information
The item Die Zurechnung nach Paragr. 15 AStG bei Verlusten 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 Zurechnung nach Paragr. 15 AStG bei Verlusten 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
- 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
- Language
- eng
- Label
- Die Zurechnung nach Paragr. 15 AStG bei Verlusten
- Title
- Die Zurechnung nach Paragr. 15 AStG bei Verlusten
- 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. - München. - 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
- Label
- Die Zurechnung nach Paragr. 15 AStG bei Verlusten
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<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-Zurechnung-nach-Paragr.-15-AStG-bei/FK_epd3_e_g/" 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-Zurechnung-nach-Paragr.-15-AStG-bei/FK_epd3_e_g/">Die Zurechnung nach Paragr. 15 AStG bei Verlusten</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>
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<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-Zurechnung-nach-Paragr.-15-AStG-bei/FK_epd3_e_g/" 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-Zurechnung-nach-Paragr.-15-AStG-bei/FK_epd3_e_g/">Die Zurechnung nach Paragr. 15 AStG bei Verlusten</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>
