The Resource Die nationale Immobilienkapitalgesellschaftsklausel : undurchführbare Vorschrift ohne Vorteile für das deutsche Steueraufkommen?
Die nationale Immobilienkapitalgesellschaftsklausel : undurchführbare Vorschrift ohne Vorteile für das deutsche Steueraufkommen?
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The item Die nationale Immobilienkapitalgesellschaftsklausel : undurchführbare Vorschrift ohne Vorteile für das deutsche Steueraufkommen? 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 : undurchführbare Vorschrift ohne Vorteile für das deutsche Steueraufkommen? 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 Annual Tax Act 2018 (JStG 2018) extended the catalogue of domestic income of persons with limited tax liability in Section 49 Income Tax Act (EStG). Since tax assessment period 2019, gains from the sale of shares in real estate corporations have been subject to double taxation pursuant to Section 49 (1) no. 2 e) cc EStG are subject to German taxation in particular if more than 50% of the immovable assets and corporations are located in Germany. However, this amendment already caused a great deal of discussion when the draft bill for the JStG 2018 was published. In contrast, numerous uncertainties exist, which have been largely ignored in the literature up to now, since the standard for the examination whether a taxpayer falls within the scope of the new national regulation is already unclear and the procedure often contradicts the law of treaties. Therefore, the inconsistencies involved are presented in this article
- Language
- eng
- Label
- Die nationale Immobilienkapitalgesellschaftsklausel : undurchführbare Vorschrift ohne Vorteile für das deutsche Steueraufkommen?
- Title
- Die nationale Immobilienkapitalgesellschaftsklausel : undurchführbare Vorschrift ohne Vorteile für das deutsche Steueraufkommen?
- Language
- eng
- Summary
- The Annual Tax Act 2018 (JStG 2018) extended the catalogue of domestic income of persons with limited tax liability in Section 49 Income Tax Act (EStG). Since tax assessment period 2019, gains from the sale of shares in real estate corporations have been subject to double taxation pursuant to Section 49 (1) no. 2 e) cc EStG are subject to German taxation in particular if more than 50% of the immovable assets and corporations are located in Germany. However, this amendment already caused a great deal of discussion when the draft bill for the JStG 2018 was published. In contrast, numerous uncertainties exist, which have been largely ignored in the literature up to now, since the standard for the examination whether a taxpayer falls within the scope of the new national regulation is already unclear and the procedure often contradicts the law of treaties. Therefore, the inconsistencies involved are presented in this article
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 29 (2020), no. 7 ; p. 250-259
- http://library.link/vocab/creatorName
-
- Porebski, T.T
- Schade, F
- Geographic coverage
-
- Europe
- European Union
- Language note
- German
- http://library.link/vocab/subjectName
-
- income tax
- immovable property
- tax treaty
- double taxation
- Label
- Die nationale Immobilienkapitalgesellschaftsklausel : undurchführbare Vorschrift ohne Vorteile für das deutsche Steueraufkommen?
- Label
- Die nationale Immobilienkapitalgesellschaftsklausel : undurchführbare Vorschrift ohne Vorteile für das deutsche Steueraufkommen?
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<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/_-lz_AVTsAQ/" 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/_-lz_AVTsAQ/">Die nationale Immobilienkapitalgesellschaftsklausel : undurchführbare Vorschrift ohne Vorteile für das deutsche Steueraufkommen?</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>
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<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/_-lz_AVTsAQ/" 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/_-lz_AVTsAQ/">Die nationale Immobilienkapitalgesellschaftsklausel : undurchführbare Vorschrift ohne Vorteile für das deutsche Steueraufkommen?</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>
