The Resource Zur Übertragung von Verlustvorträgen deutscher Tochtergesellschaften durch grenzüberschreitende Umgründungen = Transfer of loss carry forward of German subsidiaries by cross-border reorganizations

Zur Übertragung von Verlustvorträgen deutscher Tochtergesellschaften durch grenzüberschreitende Umgründungen = Transfer of loss carry forward of German subsidiaries by cross-border reorganizations

Label
Zur Übertragung von Verlustvorträgen deutscher Tochtergesellschaften durch grenzüberschreitende Umgründungen = Transfer of loss carry forward of German subsidiaries by cross-border reorganizations
Title
Zur Übertragung von Verlustvorträgen deutscher Tochtergesellschaften durch grenzüberschreitende Umgründungen = Transfer of loss carry forward of German subsidiaries by cross-border reorganizations
Creator
Subject
Language
eng
Summary
Most tax treaties apply the exemption method in respect of business income attributable to foreign PE's. According to a supreme court ruling as of 25 September 2001, losses suffered in a foreign PE are in principle tax deductible nevertheless. Furthermore, due to private rulings issued by the Ministry of Finance in case of a tax neutral reorganization of a foreign corporation into a partnership or PE falling under the scope of the Austrian Reorganization Tax Act a loss carry forward of a foreign corporation is transferred to the domestic parent. Analysis of the requirements to be fulfilled in order to achieve such a transfer from a German subsidiary to the Austrian parent company
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol 13 (2003),
http://library.link/vocab/creatorName
Mühlehner, J
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • losses
  • PE
  • cross-border reorganization
Label
Zur Übertragung von Verlustvorträgen deutscher Tochtergesellschaften durch grenzüberschreitende Umgründungen = Transfer of loss carry forward of German subsidiaries by cross-border reorganizations
Instantiates
Publication
Label
Zur Übertragung von Verlustvorträgen deutscher Tochtergesellschaften durch grenzüberschreitende Umgründungen = Transfer of loss carry forward of German subsidiaries by cross-border reorganizations
Publication

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