The Resource Fixed base : a participation in a Swiss joint venture is not necessarily a fixed base

Fixed base : a participation in a Swiss joint venture is not necessarily a fixed base

Label
Fixed base : a participation in a Swiss joint venture is not necessarily a fixed base
Title
Fixed base : a participation in a Swiss joint venture is not necessarily a fixed base
Subject
Language
eng
Summary
This note discusses the decision of the Supreme Tax Court in which it held that, under the provisions of the German-Swiss tax liability, a participation by a German architect in a joint venture with a Swiss architect does not necessarily constitute a fixed base. If no fixed base exists, losses connected with the taxpayer's activities can be deducted from business income taxable under the German individual income tax
Citation source
In: European taxation. - Amsterdam. - Vol. 22 (1982),
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • exemption method
  • independent personal services
  • fixed base
Label
Fixed base : a participation in a Swiss joint venture is not necessarily a fixed base
Instantiates
Publication
Label
Fixed base : a participation in a Swiss joint venture is not necessarily a fixed base
Publication

Library Locations

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