The shielding effect of EU/EEA foundations in multi-layer structures in the context of Section 15 of the German Foreign Transactions Tax Law
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The work The shielding effect of EU/EEA foundations in multi-layer structures in the context of Section 15 of the German Foreign Transactions Tax Law represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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The shielding effect of EU/EEA foundations in multi-layer structures in the context of Section 15 of the German Foreign Transactions Tax Law
Resource Information
The work The shielding effect of EU/EEA foundations in multi-layer structures in the context of Section 15 of the German Foreign Transactions Tax Law represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- The shielding effect of EU/EEA foundations in multi-layer structures in the context of Section 15 of the German Foreign Transactions Tax Law
- Language
- eng
- Summary
- This note looks at the potential use of EU/EEA foundations as a shield for earnings of lower-tier intermediary companies and foreign foundations with regard to the German taxation of foreign family foundations, as well as the German CFC rules
- Citation source
- In: European taxation. - Amsterdam. - Vol. 55 (2015),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of The shielding effect of EU/EEA foundations in multi-layer structures in the context of Section 15 of the German Foreign Transactions Tax LawWork of
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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/resource/4W9Ct-PNupo/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/4W9Ct-PNupo/">The shielding effect of EU/EEA foundations in multi-layer structures in the context of Section 15 of the German Foreign Transactions Tax Law</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>
