The Resource The "Article-law": double-edged consequences for taxpayers - Part III : sales of shares in a domestic corporation by a non-resident shareholder

The "Article-law": double-edged consequences for taxpayers - Part III : sales of shares in a domestic corporation by a non-resident shareholder

Label
The "Article-law": double-edged consequences for taxpayers - Part III : sales of shares in a domestic corporation by a non-resident shareholder
Title
The "Article-law": double-edged consequences for taxpayers - Part III : sales of shares in a domestic corporation by a non-resident shareholder
Creator
Subject
Summary
This final article in the three-part series on the new German "Article-law"examines the new provisions that were enacted to thwart the scheme whereby non-resident shareholders, who were not entitled to the imputation tax credit granted to resident shareholders under German tax law, indirectly benefitted from the credit by selling their shares in a German corporation to a resident at a price that included the value of the credit available to the resident
Citation source
In: European taxation. - Amsterdam. - Vol. 21 (1981),
http://library.link/vocab/creatorName
Kuiper, W.G
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • dividend
Label
The "Article-law": double-edged consequences for taxpayers - Part III : sales of shares in a domestic corporation by a non-resident shareholder
Instantiates
Publication
Label
The "Article-law": double-edged consequences for taxpayers - Part III : sales of shares in a domestic corporation by a non-resident shareholder
Publication

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