The Resource Germany : the Annual Tax Act 2009

Germany : the Annual Tax Act 2009

Label
Germany : the Annual Tax Act 2009
Title
Germany : the Annual Tax Act 2009
Creator
Subject
Language
eng
Summary
In this article, the author summarizes the most important amendments for corporate and individual investors engaged in inbound and outbound transactions contained in the Annual Tax Act 2009 (Jahressteuergesetz 2009), including withholding tax on dividends paid to foreign corporations, loss-trafficking rule, tax consolidation - health and life insurance companies, dividends and capital gains for portfolio investments, tax rate for limited taxable individuals, withholding tax on royalties and athletes and artistes fees, reclassification of rental as trading income, tax losses deriving from outbound investments, real estate partnerships, leasing and factoring businesses - deduction of interest payments, family trusts, and financial accounting
Citation source
In: European taxation. - Amsterdam. - Vol. 49 (2009),
http://library.link/vocab/creatorName
Eckl, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • inbound transaction
  • outbound transaction
Label
Germany : the Annual Tax Act 2009
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...