The Resource Steuerrechtliche Entwicklungen (insbesondere im Jahr 2008)

Steuerrechtliche Entwicklungen (insbesondere im Jahr 2008)

Label
Steuerrechtliche Entwicklungen (insbesondere im Jahr 2008)
Title
Steuerrechtliche Entwicklungen (insbesondere im Jahr 2008)
Creator
Subject
Language
eng
Summary
An overview of important case law concerning the taxation of sportsmen, cancellation of a dividend payment, refund of withholding tax on a share buy-back, refund entitlement of permanent establishments and VAT avoidance in case of a purchase of airplanes. In addition various legal changes such as the company tax reform, the VAT reform, the changes concerning tax penalties, the taxation of dividends, the taxation of collective investments and a refund of withholding tax to foreign banks are described. The last part provides an overview of tax treaty developments
Citation source
In: Schweizerische Zeitschrift für Wirtschafts- und Finanzmarktrecht = Revue suisse de droit des affaires et du marché financier. - Zürich. - (2009), no. 1 ; p. 51-78
http://library.link/vocab/creatorName
  • Grüninger, H
  • Oesterhelt, S
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • case law
  • sportsmen
  • dividend
  • share buy-back
  • VAT
  • withholding tax
Label
Steuerrechtliche Entwicklungen (insbesondere im Jahr 2008)
Instantiates
Publication
Label
Steuerrechtliche Entwicklungen (insbesondere im Jahr 2008)
Publication

Library Locations

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