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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
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 reorganisations, allocation of income to permanent establishments, transfer pricing and international exchange of information
http://bibfra.me/vocab/lite/collectionName
Internationales Steuerrecht : Aussensteuerrecht, Doppelbesteuerungsrecht
http://library.link/vocab/creatorName
Schaumburg, H. (Harald)
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • international taxation
  • international taxation principles
  • residence
  • CFC
  • double taxation relief
  • merger
  • reorganization
  • allocation of income
  • PE
  • transfer pricing
  • exchange of information
Label
Internationales Steuerrecht : Aussensteuerrecht, Doppelbesteuerungsrecht
Instantiates
Publication
Edition
2nd ed.
Extent
il, 1428 p.
Isbn
9783504260217
Label
Internationales Steuerrecht : Aussensteuerrecht, Doppelbesteuerungsrecht
Publication
Edition
2nd ed.
Extent
il, 1428 p.
Isbn
9783504260217

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932