The Resource Die "gewerbliche Prägung" im Internationalen Steuerrecht
Die "gewerbliche Prägung" im Internationalen Steuerrecht
Resource Information
The item Die "gewerbliche Prägung" im Internationalen Steuerrecht 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 "gewerbliche Prägung" im Internationalen Steuerrecht 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
- 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
- Language
- eng
- Label
- Die "gewerbliche Prägung" im Internationalen Steuerrecht
- Title
- Die "gewerbliche Prägung" im Internationalen Steuerrecht
- 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
- Extent
- 261 p.
- Isbn
- 9783428150458
- Issn
- 0582-0235
- Label
- Die "gewerbliche Prägung" im Internationalen Steuerrecht
- Extent
- 261 p.
- Isbn
- 9783428150458
- Issn
- 0582-0235
Embed (Experimental)
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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-gewerbliche-Pr%C3%A4gung-im-Internationalen/tWKLfStUG9A/" 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-gewerbliche-Pr%C3%A4gung-im-Internationalen/tWKLfStUG9A/">Die "gewerbliche Prägung" im Internationalen Steuerrecht</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Die "gewerbliche Prägung" im Internationalen Steuerrecht
Copy and paste the following RDF/HTML data fragment to cite this resource
<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-gewerbliche-Pr%C3%A4gung-im-Internationalen/tWKLfStUG9A/" 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-gewerbliche-Pr%C3%A4gung-im-Internationalen/tWKLfStUG9A/">Die "gewerbliche Prägung" im Internationalen Steuerrecht</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>
