The Resource Entwicklungen im internationalen Steuerrecht

Entwicklungen im internationalen Steuerrecht

Label
Entwicklungen im internationalen Steuerrecht
Title
Entwicklungen im internationalen Steuerrecht
Creator
Subject
Language
eng
Summary
Article on international tax developments. The first part describes the regional Swiss policy, tax treaty developments, the Italian interpretation of Art. 15 of the EU Savings Agreement and the tax dispute with the EU on cantonal taxation. The second part focuses on Germany and deals with the fact that devaluations of foreign participations in the past were not taken into account, the allocation of taxing rights under the Germany-US tax treaty if the employer was located in both countries, cost deductions by non-resident taxpayers, non-deductibility of foreign donations and the termination of the inheritance tax treaty with Austria. The last part describes developments and case law concerning transfer pricing and the cooperation between customs and the tax administration
Citation source
In: Steuer Revue = Revue fiscale. - Muri-Bern. - Vol. 62 (2007),
http://library.link/vocab/creatorName
Huber, M.F.
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • tax treaty
  • cantonal tax
  • transfer pricing
  • customs duty
  • tax authorities
Label
Entwicklungen im internationalen Steuerrecht
Instantiates
Publication
Label
Entwicklungen im internationalen Steuerrecht
Publication

Library Locations

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      52.3736660 4.9336932
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