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The Resource Die verdeckte Gewinnausschüttung im europäischen Konzern

Die verdeckte Gewinnausschüttung im europäischen Konzern

Label
Die verdeckte Gewinnausschüttung im europäischen Konzern
Title
Die verdeckte Gewinnausschüttung im europäischen Konzern
Creator
Subject
Summary
Hidden distribution of profits in a European group of companies. The trade restrictions by cross-border activities are almost eliminated. The development of tax harmonization stays far behind, especially in relation to transactions in a European group, which can lead to double or even plural taxation, or reduced taxation, indicated by the author as a factual tax haven. The hidden profits distribution problems are studies from a German taxation point of view. Subjects dealt with are hidden contributions according to German domestic tax law, according to the jurisprudence of the Supreme Court, double taxation and factual tax havens, possibilities of avoidance of double taxation and tax planning taking into account the factual tax havens. Appended are systematic tables indicating the possibilities of double taxation and the factual tax havens, below market price deliveries between parent and subsidiary and vice versa and the EC Parent-Subsidiary Directive
http://library.link/vocab/creatorName
Sturm, W
Geographic coverage
European Union
Language note
German
Series statement
Reihe: Steuer, Wirtschaft und Recht
Series volume
Band 118
http://library.link/vocab/subjectName
  • group of companies
  • group treatment
  • constructive dividend
Label
Die verdeckte Gewinnausschüttung im europäischen Konzern
Instantiates
Publication
Extent
315 p.
Isbn
9783890124148
Label
Die verdeckte Gewinnausschüttung im europäischen Konzern
Publication
Extent
315 p.
Isbn
9783890124148

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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