The Resource Non-discrimination and group consolidation : the Delaware case of the German Bundesfinanzhof and beyond

Non-discrimination and group consolidation : the Delaware case of the German Bundesfinanzhof and beyond

Label
Non-discrimination and group consolidation : the Delaware case of the German Bundesfinanzhof and beyond
Title
Non-discrimination and group consolidation : the Delaware case of the German Bundesfinanzhof and beyond
Creator
Subject
Language
eng
Summary
In this analysis of the Delaware case and the broader non-discrimination issues relating to group consolidation, the authors present their views regarding the appropriate framework to address non-discrimination issues under the foreign ownership clause, nationality clause and permanent establishment clause of tax treaties in three separate contexts: (1) group consolidation where both entities concerned are subject to unlimited tax liability in the same country, (2) group consolidation where the parent neither is subject to unlimited tax liability nor has a permament establishment in the consolidation country, and (3) group consolidation with a permanent establishment
Citation source
Bound in: A decade of case law. - Amsterdam : IBFD Publications, 2008 ; p. 125-167
http://library.link/vocab/creatorName
  • Francescucci, D.L.P
  • Grilli, S
  • Oepen, W. (Wolfgang)
Language note
English
http://library.link/vocab/subjectName
  • non-discrimination
  • group treatment
  • PE
  • Delaware corporation
  • case law
Label
Non-discrimination and group consolidation : the Delaware case of the German Bundesfinanzhof and beyond
Instantiates
Publication
Label
Non-discrimination and group consolidation : the Delaware case of the German Bundesfinanzhof and beyond
Publication

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