The Resource Ermöglichen Diskriminierungsverbote eine Organschaft über de Grenze?
Ermöglichen Diskriminierungsverbote eine Organschaft über de Grenze?
Resource Information
The item Ermöglichen Diskriminierungsverbote eine Organschaft über de Grenze? 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 Ermöglichen Diskriminierungsverbote eine Organschaft über de Grenze? 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
- In its discussion dated 29 January 2003, the Federal Tax Court held that a company resident of the USA with its place of management in Germany can be the parent in a fiscal unity in Germany under the nondiscrimination rules of the German-US tax treaty. According to the author, these principles can be applied to other tax treaties worded in accordance with Art. 24(5) of the OECD Model
- Language
- eng
- Label
- Ermöglichen Diskriminierungsverbote eine Organschaft über de Grenze?
- Title
- Ermöglichen Diskriminierungsverbote eine Organschaft über de Grenze?
- Language
- eng
- Summary
- In its discussion dated 29 January 2003, the Federal Tax Court held that a company resident of the USA with its place of management in Germany can be the parent in a fiscal unity in Germany under the nondiscrimination rules of the German-US tax treaty. According to the author, these principles can be applied to other tax treaties worded in accordance with Art. 24(5) of the OECD Model
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 12 (2003),
- http://library.link/vocab/creatorName
- Rust, A
- Geographic coverage
-
- European Union
- Europe
- North America
- Language note
- German
- http://library.link/vocab/subjectName
-
- corporate income tax
- group treatment
- tax treaty
- tax consolidation
- non-discrimination
- Label
- Ermöglichen Diskriminierungsverbote eine Organschaft über de Grenze?
- Label
- Ermöglichen Diskriminierungsverbote eine Organschaft über de Grenze?
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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/Erm%C3%B6glichen-Diskriminierungsverbote-eine/3CzL6qkO8Ls/" 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/Erm%C3%B6glichen-Diskriminierungsverbote-eine/3CzL6qkO8Ls/">Ermöglichen Diskriminierungsverbote eine Organschaft über de Grenze?</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/Erm%C3%B6glichen-Diskriminierungsverbote-eine/3CzL6qkO8Ls/" 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/Erm%C3%B6glichen-Diskriminierungsverbote-eine/3CzL6qkO8Ls/">Ermöglichen Diskriminierungsverbote eine Organschaft über de Grenze?</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>
