The Resource Sitztheorie im deutschen internationalen Steuerrecht nach der Centros-Entscheidung
Sitztheorie im deutschen internationalen Steuerrecht nach der Centros-Entscheidung
Resource Information
The item Sitztheorie im deutschen internationalen Steuerrecht nach der Centros-Entscheidung represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Sitztheorie im deutschen internationalen Steuerrecht nach der Centros-Entscheidung represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The theory of seat in German international tax law according to the Centros-decision. This article discusses the effects of the Centros decision of the ECJ on 9 March 1999, on the German international tax law with respect to the theory of the seat for tax purposes
- Label
- Sitztheorie im deutschen internationalen Steuerrecht nach der Centros-Entscheidung
- Title
- Sitztheorie im deutschen internationalen Steuerrecht nach der Centros-Entscheidung
- Summary
- The theory of seat in German international tax law according to the Centros-decision. This article discusses the effects of the Centros decision of the ECJ on 9 March 1999, on the German international tax law with respect to the theory of the seat for tax purposes
- Citation source
- In: Recht der Internationalen Wirtschaft. - Heidelberg. - Vol. 46 (2000),
- http://library.link/vocab/creatorName
- Fock, Till H
- Language note
- German
- http://library.link/vocab/subjectName
-
- PE
- residence principle of taxation
- international tax law
- fundamental freedoms
- Label
- Sitztheorie im deutschen internationalen Steuerrecht nach der Centros-Entscheidung
- Abbreviated title
- RIW
- Label
- Sitztheorie im deutschen internationalen Steuerrecht nach der Centros-Entscheidung
- Abbreviated title
- RIW
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Sitztheorie-im-deutschen-internationalen/JqFB3VhuMfs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Sitztheorie-im-deutschen-internationalen/JqFB3VhuMfs/">Sitztheorie im deutschen internationalen Steuerrecht nach der Centros-Entscheidung</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Sitztheorie-im-deutschen-internationalen/JqFB3VhuMfs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Sitztheorie-im-deutschen-internationalen/JqFB3VhuMfs/">Sitztheorie im deutschen internationalen Steuerrecht nach der Centros-Entscheidung</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
