The Resource Die nationale Immobilienkapitalgesellschaftsklausel : passive Ent- und Verstrickung durch Wertveränderungen in der Immobilienquote
Die nationale Immobilienkapitalgesellschaftsklausel : passive Ent- und Verstrickung durch Wertveränderungen in der Immobilienquote
Resource Information
The item Die nationale Immobilienkapitalgesellschaftsklausel : passive Ent- und Verstrickung durch Wertveränderungen in der Immobilienquote 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 nationale Immobilienkapitalgesellschaftsklausel : passive Ent- und Verstrickung durch Wertveränderungen in der Immobilienquote 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 authors have already dealt with the national real estate capital company clause in IStR 2020, 249 et seq. and examined it in particular with regard to its practical enforceability. This article supplements the comments with an explanation of the problem of passive disentanglement and entanglement through changes in value in the real estate quota
- Language
- eng
- Label
- Die nationale Immobilienkapitalgesellschaftsklausel : passive Ent- und Verstrickung durch Wertveränderungen in der Immobilienquote
- Title
- Die nationale Immobilienkapitalgesellschaftsklausel : passive Ent- und Verstrickung durch Wertveränderungen in der Immobilienquote
- Language
- eng
- Summary
- The authors have already dealt with the national real estate capital company clause in IStR 2020, 249 et seq. and examined it in particular with regard to its practical enforceability. This article supplements the comments with an explanation of the problem of passive disentanglement and entanglement through changes in value in the real estate quota
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 30 (2021), no. 11 ; p. 418-427
- http://library.link/vocab/creatorName
-
- Porebski, T.T
- Schade, F
- Geographic coverage
-
- Europe
- European Union
- Language note
- German
- http://library.link/vocab/subjectName
-
- immovable property
- step-up
- tax treaty
- exemption
- capital gains tax
- Label
- Die nationale Immobilienkapitalgesellschaftsklausel : passive Ent- und Verstrickung durch Wertveränderungen in der Immobilienquote
- Label
- Die nationale Immobilienkapitalgesellschaftsklausel : passive Ent- und Verstrickung durch Wertveränderungen in der Immobilienquote
Embed
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-nationale/ZYcmsP7p198/" 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-nationale/ZYcmsP7p198/">Die nationale Immobilienkapitalgesellschaftsklausel : passive Ent- und Verstrickung durch Wertveränderungen in der Immobilienquote</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 nationale Immobilienkapitalgesellschaftsklausel : passive Ent- und Verstrickung durch Wertveränderungen in der Immobilienquote
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-nationale/ZYcmsP7p198/" 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-nationale/ZYcmsP7p198/">Die nationale Immobilienkapitalgesellschaftsklausel : passive Ent- und Verstrickung durch Wertveränderungen in der Immobilienquote</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>
