The Resource Korrespondenzregelungen : Linking rules zwischen materiellem Recht und Verfahrensrecht

Korrespondenzregelungen : Linking rules zwischen materiellem Recht und Verfahrensrecht

Label
Korrespondenzregelungen : Linking rules zwischen materiellem Recht und Verfahrensrecht
Title
Korrespondenzregelungen : Linking rules zwischen materiellem Recht und Verfahrensrecht
Creator
Subject
Language
eng
Summary
Corresponding regulations: linking rules between substantive law and procedural law. A correspondence rule exists whenever tax consequences at the level of a legal entity are linked to the treatment at the level of another legal entity or in another tax jurisdiction. The linkage of German tax consequences to fiscal circumstances abroad is increasing, which raises a variety of substantive and procedural issues with regard to the interpretation and application of such "linking rules". The author considers some of these questions
Citation source
In: IWB. - Herne. - (2018), no. 15 ; p. 580-586
http://library.link/vocab/creatorName
  • Radmanesh, S
  • Gebhardt, R
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • coherence principle
  • burden of proof
  • interest deduction
  • ATAD
  • hybrid mismatch
Label
Korrespondenzregelungen : Linking rules zwischen materiellem Recht und Verfahrensrecht
Instantiates
Publication
Label
Korrespondenzregelungen : Linking rules zwischen materiellem Recht und Verfahrensrecht
Publication

Library Locations

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      52.3736660 4.9336932
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