Die nationale Immobilienkapitalgesellschaftsklausel : passive Ent- und Verstrickung durch Wertveränderungen in der Immobilienquote
Resource Information
The work Die nationale Immobilienkapitalgesellschaftsklausel : passive Ent- und Verstrickung durch Wertveränderungen in der Immobilienquote 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
Die nationale Immobilienkapitalgesellschaftsklausel : passive Ent- und Verstrickung durch Wertveränderungen in der Immobilienquote
Resource Information
The work Die nationale Immobilienkapitalgesellschaftsklausel : passive Ent- und Verstrickung durch Wertveränderungen in der Immobilienquote 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
- Die nationale Immobilienkapitalgesellschaftsklausel : passive Ent- und Verstrickung durch Wertveränderungen in der Immobilienquote
- Language
-
- ger
- eng
- Summary
- The authors have already dealt with the national real estate capital company clause in IStR 2020, 249 et seq. and examined it in particular with regard to its practical enforceability. This article supplements the comments with an explanation of the problem of passive disentanglement and entanglement through changes in value in the real estate quota
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 30 (2021), no. 11 ; p. 418-427
- Geographic coverage
-
- Europe
- European Union
- Language note
- German
Context
Context of Die nationale Immobilienkapitalgesellschaftsklausel : passive Ent- und Verstrickung durch Wertveränderungen in der ImmobilienquoteWork 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/N6p1s219vfw/" 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/N6p1s219vfw/">Die nationale Immobilienkapitalgesellschaftsklausel : passive Ent- und Verstrickung durch Wertveränderungen in der Immobilienquote</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>
