The Resource Die abkommensrechtlichen Rahmenbedingungen für eine internationale Konzernbesteuerung = International group taxation and tax treaty law

Die abkommensrechtlichen Rahmenbedingungen für eine internationale Konzernbesteuerung = International group taxation and tax treaty law

Label
Die abkommensrechtlichen Rahmenbedingungen für eine internationale Konzernbesteuerung = International group taxation and tax treaty law
Title
Die abkommensrechtlichen Rahmenbedingungen für eine internationale Konzernbesteuerung = International group taxation and tax treaty law
Creator
Subject
Language
eng
Summary
This article considers the tax treaty aspects of a consolidated taxation of groups of companies. Under tax treaty law the immediate consideration of income of a subsidiary in the residence state of the parent company could be within the scope of Art. 10 OECD-MC. This, however, does not limit the source state in taxing residents under Art. 7 OECD-MC and the distribution of taxing rights among the states remains unchanged. Only the point of time of taxation is different. Therefore, the consolidated group taxation would be in accordance with the tax treaties
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 14 (2004),
Language note
German
Label
Die abkommensrechtlichen Rahmenbedingungen für eine internationale Konzernbesteuerung = International group taxation and tax treaty law
Instantiates
Publication
Label
Die abkommensrechtlichen Rahmenbedingungen für eine internationale Konzernbesteuerung = International group taxation and tax treaty law
Publication

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