The Resource Scope of the new dual consolidated loss rule for tax consolidation cases introduced by the recent German business tax reform

Scope of the new dual consolidated loss rule for tax consolidation cases introduced by the recent German business tax reform

Label
Scope of the new dual consolidated loss rule for tax consolidation cases introduced by the recent German business tax reform
Title
Scope of the new dual consolidated loss rule for tax consolidation cases introduced by the recent German business tax reform
Creator
Subject
Language
  • eng
  • eng
Summary
Discusses the new German dual consolidated loss (DCL) rule as pertaining to Organschaft (tax consolidation) cases
Citation source
In: Intertax. - Dordrecht. - Vol. 30 (2002),
http://library.link/vocab/creatorName
  • Ehlermann, C
  • Kowallik, A
  • Lee, P.T
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • tax consolidation
  • group of companies
  • dual residence
Label
Scope of the new dual consolidated loss rule for tax consolidation cases introduced by the recent German business tax reform
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2002/G-I/INTERTAX/vol.30/5_198-205.zip
Publication
Note
13/6/2002

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...