The Resource Foreign Sales Corporations - Ein Anwendungsfall des AStG?

Foreign Sales Corporations - Ein Anwendungsfall des AStG?

Label
Foreign Sales Corporations - Ein Anwendungsfall des AStG?
Title
Foreign Sales Corporations - Ein Anwendungsfall des AStG?
Creator
Subject
Summary
Foreign sales corporations. Does the law to prevent international fiscal evasion apply? The article discusses whether a foreign sales corporation has negative impact on the taxation of indirect German shareholders. The main topic is the question whether the Law to Prevent International Fiscal Evasion (Aussensteuergesetz, AStG) applies. The author denies the application. He considers the income of the FSC as active income. Thus the income of the FSC is not deemed income of the indirect German shareholder according to the AStG. The author checked the following situation: a German limited liability company owns 100% of the shares of a US Corporation, the latter holds shares in the FSC. The FSC is situated in a country which imposes no or low income tax
Citation source
In: Internationales Steuerrecht. - Munchen. - Vol. 8 (1999),
http://library.link/vocab/creatorName
Biermann, Frank
Language note
German
http://library.link/vocab/subjectName
  • foreign sales corporation
  • anti-avoidance
  • foreign investment
Label
Foreign Sales Corporations - Ein Anwendungsfall des AStG?
Instantiates
Publication
Abbreviated title
IStR
Label
Foreign Sales Corporations - Ein Anwendungsfall des AStG?
Publication
Abbreviated title
IStR

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