The Resource Quo vadis Hinzurechnungsbesteuerung und EG-Recht - Bestandsaufnahme und neuere Entwicklungen

Quo vadis Hinzurechnungsbesteuerung und EG-Recht - Bestandsaufnahme und neuere Entwicklungen

Label
Quo vadis Hinzurechnungsbesteuerung und EG-Recht - Bestandsaufnahme und neuere Entwicklungen
Title
Quo vadis Hinzurechnungsbesteuerung und EG-Recht - Bestandsaufnahme und neuere Entwicklungen
Creator
Subject
Language
eng
Summary
Analysis on whether the German provisions on the attribution of income, as included in Par. 7 to 14 of the German Foreign Tax Law are compatible with the EC treaty freedoms. In particular the conflict with the prohibition to levy a compensatory levy, the conflict between the application of a look-through approach and the EC treaty freedoms and the fact that no justification for the attribution provisions exists is explained. In addition, the justification of the attribution principle in the context of harmful tax competition and whether it meets the proportionality test is investigated. Finally, comments are made on the application of the principle in relation to third countries
Citation source
In: Internationale Wirtschafts-Briefe. - Herne. - (2006), no. 1 ; p. 11-22 ; Fach 3 (Deutschland), Gruppe 1 ; p. 2119-2130
http://library.link/vocab/creatorName
Schönfeld, J
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • CFC
  • allocation of income
  • looking through
  • harmful tax competition
  • proportionality
Label
Quo vadis Hinzurechnungsbesteuerung und EG-Recht - Bestandsaufnahme und neuere Entwicklungen
Instantiates
Publication
Label
Quo vadis Hinzurechnungsbesteuerung und EG-Recht - Bestandsaufnahme und neuere Entwicklungen
Publication

Library Locations

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      52.37366609999999 4.9336932
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