The Resource Finanzverwaltung ermöglicht "Steuersparmodell"

Finanzverwaltung ermöglicht "Steuersparmodell"

Label
Finanzverwaltung ermöglicht "Steuersparmodell"
Title
Finanzverwaltung ermöglicht "Steuersparmodell"
Subject
Summary
Tax Administration makes a foreign tax credit possible for interest paid forward. This short article discusses the consequences of a ministerial resolution concerning the crediting of foreign tax in respect of the interest element included in the sales price of an interest bearing foreign debt. An example is given involving the tax sparing credit under the Germany-Brazil treaty which leads to considerable (unintended) tax savings
Citation source
In: Internationales Steuerrecht. - Munchen. - Vol. 7 (1998),
Language note
German
http://library.link/vocab/subjectName
  • foreign tax credit
  • interest
  • tax treaty
  • tax sparing credit
Label
Finanzverwaltung ermöglicht "Steuersparmodell"
Instantiates
Publication
Abbreviated title
IStR
Label
Finanzverwaltung ermöglicht "Steuersparmodell"
Publication
Abbreviated title
IStR

Library Locations

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