The Resource German court rules on taxation of partnerships

German court rules on taxation of partnerships

Label
German court rules on taxation of partnerships
Title
German court rules on taxation of partnerships
Title variation
Germany federal fiscal court rules on characterization of income in taxation of partnerships
Creator
Subject
Language
eng
Summary
A ruling by Germany's Federal Fiscal Court extends the application of a provision of the German Income Tax Act that recharacterizes, as extra business income, payments made by a partnership to a partner for services that benefit the partnership
Citation source
In: Tax notes international. - Arlington. - Vol. 30 (2003),
http://library.link/vocab/creatorName
Portner, R
Language note
English
http://library.link/vocab/subjectName
  • partnership
  • business profits
Label
German court rules on taxation of partnerships
Instantiates
Publication
Label
German court rules on taxation of partnerships
Publication

Library Locations

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