The Resource Paragr. 50 Abs. 10 EStG - ein fiskalischer Blindgänger?

Paragr. 50 Abs. 10 EStG - ein fiskalischer Blindgänger?

Label
Paragr. 50 Abs. 10 EStG - ein fiskalischer Blindgänger?
Title
Paragr. 50 Abs. 10 EStG - ein fiskalischer Blindgänger?
Creator
Subject
Language
eng
Summary
Taxation of guaranteed payments (Sondervergütungen, i.e. salaries, rentals, interest and royalties paid by a partnership to its partners) in international context. Changes to Sec. 50 (10) of the Income Tax Law bring the German practice in accordance with the OECD Model, and therefore eliminate a possible source of international tax disputes, the author states
Citation source
In: Internationale Wirtschafts-Briefe. - Herne. - (2009),
http://library.link/vocab/creatorName
Salzmann, S
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • guaranteed payments
  • partnership
  • tax treaty
Label
Paragr. 50 Abs. 10 EStG - ein fiskalischer Blindgänger?
Instantiates
Publication
Label
Paragr. 50 Abs. 10 EStG - ein fiskalischer Blindgänger?
Publication

Library Locations

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      52.37366609999999 4.9336932
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