The Resource Untangling the confusion over Germany's taxation of book reserve pension plans
Untangling the confusion over Germany's taxation of book reserve pension plans
Resource Information
The item Untangling the confusion over Germany's taxation of book reserve pension plans 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.
Resource Information
The item Untangling the confusion over Germany's taxation of book reserve pension plans 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 explains how Germany taxes employer-sponsored pension plans offered by German multinationals, including the five German pension plans, core criteria, taxation of the benefit, 'substantial risk of forfeiture' criterium, characterization outside of Germany, Germany-U.S. tax treaty, corresponding tax relief, and full exclusion of accretions
- Language
- eng
- Label
- Untangling the confusion over Germany's taxation of book reserve pension plans
- Title
- Untangling the confusion over Germany's taxation of book reserve pension plans
- Language
- eng
- Summary
- This article explains how Germany taxes employer-sponsored pension plans offered by German multinationals, including the five German pension plans, core criteria, taxation of the benefit, 'substantial risk of forfeiture' criterium, characterization outside of Germany, Germany-U.S. tax treaty, corresponding tax relief, and full exclusion of accretions
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 71 (2013),
- http://library.link/vocab/creatorName
- Portner, R
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- pension
- tax treaty
- Label
- Untangling the confusion over Germany's taxation of book reserve pension plans
- Label
- Untangling the confusion over Germany's taxation of book reserve pension plans
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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/Untangling-the-confusion-over-Germanys-taxation/JsZ32zJQoXY/" 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/Untangling-the-confusion-over-Germanys-taxation/JsZ32zJQoXY/">Untangling the confusion over Germany's taxation of book reserve pension plans</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>
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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/Untangling-the-confusion-over-Germanys-taxation/JsZ32zJQoXY/" 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/Untangling-the-confusion-over-Germanys-taxation/JsZ32zJQoXY/">Untangling the confusion over Germany's taxation of book reserve pension plans</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>
