The Resource Umsetzung von EU-Richtlinien in Deutschland sowie die Änderung weiterer Steuervorschriften = Implementation of EU-directives and other changes in German tax law

Umsetzung von EU-Richtlinien in Deutschland sowie die Änderung weiterer Steuervorschriften = Implementation of EU-directives and other changes in German tax law

Label
Umsetzung von EU-Richtlinien in Deutschland sowie die Änderung weiterer Steuervorschriften = Implementation of EU-directives and other changes in German tax law
Title
Umsetzung von EU-Richtlinien in Deutschland sowie die Änderung weiterer Steuervorschriften = Implementation of EU-directives and other changes in German tax law
Creator
Subject
Language
eng
Summary
The German legislator had the obligation to implement the amended Parent-Subsidiary Directive and the Directive on a Common System of Taxation Applicable to Interest and Royalty Payments made Between Associated Companies of Different Member States. With the EU Directives Implementation Bill (EU-Richtlinien-Umsetzungsgesetz) dated 9 December 2004 and the EU Administrative Assistance Adjustment Bill (EG-Amtshilfe-Anpassungsgesetz) dated 2 December 2004 he complied with this obligation. These tax acts, however, include also other provisions, which are important for enterprises, e.g. the treatment of prepayments of business expenses. Furthermore in respect of the Manninen case, Section 175 of the General Fiscal Code has been amended, in order to avoid the obligation to credit foreign corporate tax. The following article will give an overview of the important changes in German tax law concerning the taxation of enterprises, which entered into force at the end (and partly retroactively at the beginning) of 2004
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
http://library.link/vocab/creatorName
Suhrbier-Hahn, U
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • corporate income tax
  • Parent-Subsidiary Directive
  • Interest and Royalties Directive
  • tax law
Label
Umsetzung von EU-Richtlinien in Deutschland sowie die Änderung weiterer Steuervorschriften = Implementation of EU-directives and other changes in German tax law
Instantiates
Publication
Label
Umsetzung von EU-Richtlinien in Deutschland sowie die Änderung weiterer Steuervorschriften = Implementation of EU-directives and other changes in German tax law
Publication

Library Locations

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