The Resource Vermeidung der Doppelbesteuerung durch die Anrechungsmethode (Teil 2)

Vermeidung der Doppelbesteuerung durch die Anrechungsmethode (Teil 2)

Label
Vermeidung der Doppelbesteuerung durch die Anrechungsmethode (Teil 2)
Title
Vermeidung der Doppelbesteuerung durch die Anrechungsmethode (Teil 2)
Creator
Subject
Language
  • ger
  • eng
Summary
The avoidance or mitigation of double taxation is implemented in German tax law through the standard method of crediting foreign taxes against the standard income tax. Section 34c (2) EStG provides the deduction method as a secondary method. It can be used in special cases to mitigate the income tax assessment base. Corresponding issues also arise in the case of corporate income tax. Detailed questions in this regard are clarified in this second part of a series of articles
Citation source
In: Praxis Internationale Steuerberatung. - Nordkirchen. - (2021), no. 4 ; p. 98-104
http://library.link/vocab/creatorName
Weiss, M
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • avoidance of double taxation
  • foreign tax credit
  • credit method
  • domestic tax law
Label
Vermeidung der Doppelbesteuerung durch die Anrechungsmethode (Teil 2)
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/O-Q/PRAXINST/4_98-104.pdf
Publication
Note
20210414

Library Locations

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