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The Resource Die "gewerbliche Prägung" im Internationalen Steuerrecht

Die "gewerbliche Prägung" im Internationalen Steuerrecht

Label
Die "gewerbliche Prägung" im Internationalen Steuerrecht
Title
Die "gewerbliche Prägung" im Internationalen Steuerrecht
Creator
Subject
Language
eng
Summary
The income qualification for partnerships is generally based on activity in German tax law. However, this is different for commercial partnerships pursuant to Paragraph 15 (3) (2) of the Income Tax Act (EStG) for commercial partnerships: their income constitutes fictitious business transactions, even if the underlying activity is asset management in nature. The author explores the question of what role this 'commercial character' plays in international tax law
http://library.link/vocab/creatorName
Leidel, S
Geographic coverage
  • International
  • European Union
  • Europe
Index
no index present
Language note
German
Literary form
non fiction
Series statement
Schriften zum Steuerrecht
Series volume
Band 124
http://library.link/vocab/subjectName
  • international tax law
  • partnership
  • business income
  • income classification
  • tax treaty
Label
Die "gewerbliche Prägung" im Internationalen Steuerrecht
Instantiates
Publication
Extent
261 p.
Isbn
9783428150458
Issn
0582-0235
Label
Die "gewerbliche Prägung" im Internationalen Steuerrecht
Publication
Extent
261 p.
Isbn
9783428150458
Issn
0582-0235

Library Locations

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