2011 amendments to German international tax law affecting German and foreign investors
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The work 2011 amendments to German international tax law affecting German and foreign investors 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.
The Resource
2011 amendments to German international tax law affecting German and foreign investors
Resource Information
The work 2011 amendments to German international tax law affecting German and foreign investors 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
- 2011 amendments to German international tax law affecting German and foreign investors
- Language
- eng
- Summary
- This article explains recent changes to German international tax law and their consequences for the German taxation of foreign and German taxpayers. German controlled foreign company (CFC) regulation applies to foreign corporations which (i) generate passive income, and (ii) are subject to tax at a rate below 25 percent. Certain countries have established a tax regime which circumvents the German CFC legislation by means of a tax refund to the corporate shareholder. As of 2011, these schemes will no longer be accepted for German tax purposes
- Citation source
- In: Tax planning international : European tax service. - London. - Vol. 13 (2011),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of 2011 amendments to German international tax law affecting German and foreign investorsWork of
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