The Resource Die aussensteuerlich bedeutsamen Regelungen des Standortsicherungsgesetzes

Die aussensteuerlich bedeutsamen Regelungen des Standortsicherungsgesetzes

Label
Die aussensteuerlich bedeutsamen Regelungen des Standortsicherungsgesetzes
Title
Die aussensteuerlich bedeutsamen Regelungen des Standortsicherungsgesetzes
Creator
Subject
Summary
The author explains the amendments to the Foreign Tax Law made in the Business Location Improvement Act 1993. The amendment granting reliefs include: relief on the distribution of tax-exempt foreign-source income, exemption of capital gains derived from the alienation of foreign shares, equalization of the taxation of foreign-owned permanent establishments and resident corporations and relief with regard to group taxation. The author also describes burdensome regulations, such as limitations on thin capitalization and restriction of dividend stripping
Citation source
In: Internationales Steuerrecht. - M√ľnchen. - Vol. 2 (1993),
http://library.link/vocab/creatorName
Wolff, U. (Ulrich)
Geographic coverage
European Union
Language note
German
http://library.link/vocab/subjectName
  • international tax law
  • thin capitalization
  • double taxation relief
  • dividend stripping
Label
Die aussensteuerlich bedeutsamen Regelungen des Standortsicherungsgesetzes
Instantiates
Publication
Label
Die aussensteuerlich bedeutsamen Regelungen des Standortsicherungsgesetzes
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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