The Resource Umwandlung einer ausländischen Betriebsstätte

Umwandlung einer ausländischen Betriebsstätte

Label
Umwandlung einer ausländischen Betriebsstätte
Title
Umwandlung einer ausländischen Betriebsstätte
Creator
Subject
Summary
Transfer of the assets of a foreign permanent establishment into a foreign corporation. Losses incurred by a foreign permanent establishment may be deducted by the resident headquarters. However, in subsequent tax periods profits have to be recaptured by the resident headquarters. The authors discuss the possibilities of avoiding loss recapture when transferring the permanent establishment into a foreign corporation
Citation source
In: Internationales Steuerrecht. - Munchen. - Vol. 5 (1996),
http://library.link/vocab/creatorName
  • Niepoth, Daniela
  • Kamphaus, C
Language note
German
http://library.link/vocab/subjectName
  • losses
  • PE
  • foreign company
  • transformation
Label
Umwandlung einer ausländischen Betriebsstätte
Instantiates
Publication
Abbreviated title
IStR
Label
Umwandlung einer ausländischen Betriebsstätte
Publication
Abbreviated title
IStR

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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