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The Resource Internationales Steuerrecht : Außensteuerrecht, Doppelbesteuerungsrecht

Internationales Steuerrecht : Außensteuerrecht, Doppelbesteuerungsrecht

Label
Internationales Steuerrecht : Außensteuerrecht, Doppelbesteuerungsrecht
Title
Internationales Steuerrecht : Außensteuerrecht, Doppelbesteuerungsrecht
Creator
Subject
Language
eng
Summary
Comprehensive textbook on German international tax law. Introductory chapters deal with general principles such as sources of international tax law and discrimination. Each major tax is described from the point of view of unlimited and limited liability (residence and non-residence). Controlled foreign company and similar rules for foreign unincorporated bodies are described as well as double taxation relief provisions. The following topics are also covered: international mergers and reorganizations, allocation of income to permanent establishments, transfer pricing and international exchange of information
http://library.link/vocab/creatorName
  • Schaumburg, H. (Harald)
  • Freeden, A. von
  • Häck, N
Geographic coverage
International
Index
no index present
Language note
German
Literary form
non fiction
http://library.link/vocab/subjectName
  • international taxation
  • international taxation principles
  • non-discrimination
  • residence
  • CFC
  • double taxation relief
  • individual income tax
  • corporate income tax
  • inheritance tax
  • VAT
  • foreign investment
  • cross-border reorganization
  • exchange of information
Label
Internationales Steuerrecht : Außensteuerrecht, Doppelbesteuerungsrecht
Instantiates
Publication
Edition
4th, revised ed.
Extent
XXXI, 1328 p.
Isbn
9783504260231
Label
Internationales Steuerrecht : Außensteuerrecht, Doppelbesteuerungsrecht
Publication
Edition
4th, revised ed.
Extent
XXXI, 1328 p.
Isbn
9783504260231

Library Locations

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