The Resource Substance oder Form - Können steuerfreie vGA trotzdem nichtberücksichtigt sein? Anmerkungen zum Nichtanwendungserlass BMF vom 18.11.2020, BStBl. I 2020, 1226 sowie zur Reichweite des materiellen Korrespondenzprinzips in der Hinzurechnungsbesteuerung
Substance oder Form - Können steuerfreie vGA trotzdem nichtberücksichtigt sein? Anmerkungen zum Nichtanwendungserlass BMF vom 18.11.2020, BStBl. I 2020, 1226 sowie zur Reichweite des materiellen Korrespondenzprinzips in der Hinzurechnungsbesteuerung
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The item Substance oder Form - Können steuerfreie vGA trotzdem nichtberücksichtigt sein? Anmerkungen zum Nichtanwendungserlass BMF vom 18.11.2020, BStBl. I 2020, 1226 sowie zur Reichweite des materiellen Korrespondenzprinzips in der Hinzurechnungsbesteuerung 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.
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The item Substance oder Form - Können steuerfreie vGA trotzdem nichtberücksichtigt sein? Anmerkungen zum Nichtanwendungserlass BMF vom 18.11.2020, BStBl. I 2020, 1226 sowie zur Reichweite des materiellen Korrespondenzprinzips in der Hinzurechnungsbesteuerung 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
- This article deals with the interpretation of the material correspondence principle in so-called triangular cases, i.e. cases in which payments (e.g. license payments) between two sister companies in the amount of an inappropriate, excessive part are reclassified as hidden profit distributions and hidden contributions for taxation purposes via the joint parent company (i.e. no deduction for the party making the payment and no taxable business income for the recipient). However, to the extent that the tax correction rules do not apply to the party making the payment, the rules should not apply to the party receiving the contribution either. Against the background of this initial situation, the disputed legal situation is presented and critically questioned on the basis of a recently issued so-called non-application decree of the Federal Ministry of Finance dated 18 December 2020. The author concludes that, although the dispute relates to the correct application of the corporate tax material correspondence principle, the problem and the solution to the case should in fact be sought in the context of the income determination rules of the CFC taxation. Furthermore, an outlook is given on the increasing relevance of the substantive correspondence principle for the CFC taxation of foreign income under the expected new regulations within the framework of the so-called ATAD Implementation Act
- Language
- eng
- Label
- Substance oder Form - Können steuerfreie vGA trotzdem nichtberücksichtigt sein? Anmerkungen zum Nichtanwendungserlass BMF vom 18.11.2020, BStBl. I 2020, 1226 sowie zur Reichweite des materiellen Korrespondenzprinzips in der Hinzurechnungsbesteuerung
- Title
- Substance oder Form - Können steuerfreie vGA trotzdem nichtberücksichtigt sein? Anmerkungen zum Nichtanwendungserlass BMF vom 18.11.2020, BStBl. I 2020, 1226 sowie zur Reichweite des materiellen Korrespondenzprinzips in der Hinzurechnungsbesteuerung
- Language
- eng
- Summary
- This article deals with the interpretation of the material correspondence principle in so-called triangular cases, i.e. cases in which payments (e.g. license payments) between two sister companies in the amount of an inappropriate, excessive part are reclassified as hidden profit distributions and hidden contributions for taxation purposes via the joint parent company (i.e. no deduction for the party making the payment and no taxable business income for the recipient). However, to the extent that the tax correction rules do not apply to the party making the payment, the rules should not apply to the party receiving the contribution either. Against the background of this initial situation, the disputed legal situation is presented and critically questioned on the basis of a recently issued so-called non-application decree of the Federal Ministry of Finance dated 18 December 2020. The author concludes that, although the dispute relates to the correct application of the corporate tax material correspondence principle, the problem and the solution to the case should in fact be sought in the context of the income determination rules of the CFC taxation. Furthermore, an outlook is given on the increasing relevance of the substantive correspondence principle for the CFC taxation of foreign income under the expected new regulations within the framework of the so-called ATAD Implementation Act
- Citation source
- In: Internationale SteuerRundschau. - Köln. - Vol. 10 (2021), no. 2 ; p. 37-45
- http://library.link/vocab/creatorName
- Köhler, S
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- CFC
- coherence principle
- triangular cases
- hidden profit distribution
- income classification
- ATAD
- Label
- Substance oder Form - Können steuerfreie vGA trotzdem nichtberücksichtigt sein? Anmerkungen zum Nichtanwendungserlass BMF vom 18.11.2020, BStBl. I 2020, 1226 sowie zur Reichweite des materiellen Korrespondenzprinzips in der Hinzurechnungsbesteuerung
- Label
- Substance oder Form - Können steuerfreie vGA trotzdem nichtberücksichtigt sein? Anmerkungen zum Nichtanwendungserlass BMF vom 18.11.2020, BStBl. I 2020, 1226 sowie zur Reichweite des materiellen Korrespondenzprinzips in der Hinzurechnungsbesteuerung
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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/Substance-oder-Form---K%C3%B6nnen-steuerfreie-vGA/2oMhtXy_U2g/" 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/Substance-oder-Form---K%C3%B6nnen-steuerfreie-vGA/2oMhtXy_U2g/">Substance oder Form - Können steuerfreie vGA trotzdem nichtberücksichtigt sein? Anmerkungen zum Nichtanwendungserlass BMF vom 18.11.2020, BStBl. I 2020, 1226 sowie zur Reichweite des materiellen Korrespondenzprinzips in der Hinzurechnungsbesteuerung</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>
