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The Resource Gewinntransfers im Recht der DBA

Gewinntransfers im Recht der DBA

Label
Gewinntransfers im Recht der DBA
Title
Gewinntransfers im Recht der DBA
Creator
Subject
Language
eng
Summary
In the course of the international trend towards more tax neutrality of the legal form, the traditional distinction between tax transparent and non-transparent entities becomes less and less clear. This leads to unsolved problems with respect to the treatment of different entities and their cross-border profit transfers under tax treaties. The author addresses this topic and provides a systematic examination of the dividend article and the alternatively applicable articles. She analyses potential conflicts of qualification and discusses solutions, especially the possibility to apply the business profits article
http://library.link/vocab/creatorName
Breuer, A.C
Geographic coverage
International
Index
no index present
Language note
German
Literary form
non fiction
Series statement
Steuerwissenschaftliche Schriften
Series volume
Band 49
http://library.link/vocab/subjectName
  • treaty interpretation
  • qualification conflict
  • profits
  • tax treaty
Label
Gewinntransfers im Recht der DBA
Instantiates
Publication
Extent
217 p.
Isbn
9783848714100
Label
Gewinntransfers im Recht der DBA
Publication
Extent
217 p.
Isbn
9783848714100

Library Locations

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