Überführung von Wirtschaftsgütern in das Ausland : Unionsrechtliche Vorgaben für die Besteuerung = Reallocation of assets abroad : European Union law requirements for taxation
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The work Überführung von Wirtschaftsgütern in das Ausland : Unionsrechtliche Vorgaben für die Besteuerung = Reallocation of assets abroad : European Union law requirements for taxation 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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Überführung von Wirtschaftsgütern in das Ausland : Unionsrechtliche Vorgaben für die Besteuerung = Reallocation of assets abroad : European Union law requirements for taxation
Resource Information
The work Überführung von Wirtschaftsgütern in das Ausland : Unionsrechtliche Vorgaben für die Besteuerung = Reallocation of assets abroad : European Union law requirements for taxation 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
- Überführung von Wirtschaftsgütern in das Ausland : Unionsrechtliche Vorgaben für die Besteuerung = Reallocation of assets abroad : European Union law requirements for taxation
- Language
- eng
- Summary
- The reallocation of assets to a foreign permanent establishment or a company's headquarters is subject to taxation in Germany. However, in certain cases, Germany grants a deferment of payment for such taxable reallocation. The authors analyse the ECJ decision in the Verder LabTec / Finanzamt Hilden case (C-657/13) in light of current German exit tax regulations
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 26 (2016),
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
Context
Context of Überführung von Wirtschaftsgütern in das Ausland : Unionsrechtliche Vorgaben für die Besteuerung = Reallocation of assets abroad : European Union law requirements for taxationWork of
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