The Resource Grenzen für den Übergang von der Freistellungs- zur Anrechnungsmethode
Grenzen für den Übergang von der Freistellungs- zur Anrechnungsmethode
Resource Information
The item Grenzen für den Übergang von der Freistellungs- zur Anrechnungsmethode represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Grenzen für den Übergang von der Freistellungs- zur Anrechnungsmethode represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Limitations for passing from the exemption method to the credit method. Discussion of the question as to whether the provision in some German tax treaties (in the article on the avoidance of double taxation), under which, "for purposes of this article, income is deemed to arise from the other contracting state, provided it is subject to tax in that state", can be interpreted as a subject-to-tax clause
- Language
- eng
- Label
- Grenzen für den Übergang von der Freistellungs- zur Anrechnungsmethode
- Title
- Grenzen für den Übergang von der Freistellungs- zur Anrechnungsmethode
- Language
- eng
- Summary
- Limitations for passing from the exemption method to the credit method. Discussion of the question as to whether the provision in some German tax treaties (in the article on the avoidance of double taxation), under which, "for purposes of this article, income is deemed to arise from the other contracting state, provided it is subject to tax in that state", can be interpreted as a subject-to-tax clause
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 13 (2004),
- http://library.link/vocab/creatorName
-
- Meilicke, W
- Portner, R
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- credit method
- exemption method
- subject to tax
- Label
- Grenzen für den Übergang von der Freistellungs- zur Anrechnungsmethode
- Label
- Grenzen für den Übergang von der Freistellungs- zur Anrechnungsmethode
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Grenzen-f%C3%BCr-den-%C3%9Cbergang-von-der-Freistellungs-/-cjg4Z7JuCE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Grenzen-f%C3%BCr-den-%C3%9Cbergang-von-der-Freistellungs-/-cjg4Z7JuCE/">Grenzen für den Übergang von der Freistellungs- zur Anrechnungsmethode</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Grenzen für den Übergang von der Freistellungs- zur Anrechnungsmethode
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Grenzen-f%C3%BCr-den-%C3%9Cbergang-von-der-Freistellungs-/-cjg4Z7JuCE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Grenzen-f%C3%BCr-den-%C3%9Cbergang-von-der-Freistellungs-/-cjg4Z7JuCE/">Grenzen für den Übergang von der Freistellungs- zur Anrechnungsmethode</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
