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The Resource Verluste im Recht der Doppelbesteuerungsabkommen

Verluste im Recht der Doppelbesteuerungsabkommen

Label
Verluste im Recht der Doppelbesteuerungsabkommen
Title
Verluste im Recht der Doppelbesteuerungsabkommen
Creator
Subject
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
http://library.link/vocab/creatorName
Schuch, J
Language note
German
Series statement
Schriftenreihe zum Internationalen Steuerrecht
Series volume
Band 8
http://library.link/vocab/subjectName
  • losses
  • avoidance of double taxation
  • tax planning
  • credit method
  • exemption method
Label
Verluste im Recht der Doppelbesteuerungsabkommen
Instantiates
Publication
Extent
222 p.
Isbn
9783851228120
Label
Verluste im Recht der Doppelbesteuerungsabkommen
Publication
Extent
222 p.
Isbn
9783851228120

Library Locations

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