The Resource Head office expenses : deductibility of head office expenses charged to German branch

Head office expenses : deductibility of head office expenses charged to German branch

Label
Head office expenses : deductibility of head office expenses charged to German branch
Title
Head office expenses : deductibility of head office expenses charged to German branch
Subject
Summary
The Lower Tax Court of Hesse considered a case concerning a Canadian bank that carried on banking activities in Germany through a branch and charged certain executive and general administrative expenses to its branch which were not accounted for in the books kept by the branch. This note reports on the Court's decision in which it held that the e xpenses were not deductible in computing the bank's German-source taxable income
Citation source
In: European taxation. - Amsterdam. - Vol. 25 (1985),
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • head office expenses
Label
Head office expenses : deductibility of head office expenses charged to German branch
Instantiates
Publication
Label
Head office expenses : deductibility of head office expenses charged to German branch
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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