Verluste im Recht der Doppelbesteuerungsabkommen

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The item Verluste im Recht der Doppelbesteuerungsabkommen represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Summary: Losses in tax treaty law. Carrying on business activities abroad involves special risks which can lead to expenses and losses. Therefore cross-border loss utilization techniques play an important role in tax planning. In addition to domestic law, the provisions of tax treaties have to be taken into account, since they also cover expenses and losses. The impacts of expenses and losses in tax treaty law become apparent especially on the basis of the avoidance method. On the one hand the book describes the allocation of losses in tax treaty law and on the other hand it presents the different legal consequences of losses depending on direction of investment, residency and applicable method (exemption or credit). The book provides the reader with numerous arguments concerning expenses and losses which can be used in daily practice to solve cases of doubt in cross-border situations

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Summary: Losses in tax treaty law. Carrying on business activities abroad involves special risks which can lead to expenses and losses. Therefore cross-border loss utilization techniques play an important role in tax planning. In addition to domestic law, the provisions of tax treaties have to be taken into account, since they also cover expenses and losses. The impacts of expenses and losses in tax treaty law become apparent especially on the basis of the avoidance method. On the one hand the book describes the allocation of losses in tax treaty law and on the other hand it presents the different legal consequences of losses depending on direction of investment, residency and applicable method (exemption or credit). The book provides the reader with numerous arguments concerning expenses and losses which can be used in daily practice to solve cases of doubt in cross-border situations