The Resource Aussensteuergesetz : Kommentar
Aussensteuergesetz : Kommentar
Resource Information
The item Aussensteuergesetz : Kommentar represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Aussensteuergesetz : Kommentar represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Commentary to the German Foreign Tax Law, discussing in detail the national tax consequences of international business activities. It explains how national legislation is influenced by ECJ case law, and takes into account the Corporate Tax Reform 2008 and the Annual Tax Acts 2008 and 2009. The book focuses in particular on the following topics: change of functions, exit tax, investment, CFC legislation, G-REIT, reorganization, taxation of foreign (family) foundations, and the Switch-Over-Clause in German tax treaties. The law is up to date as at 1 January 2009
- Language
- eng
- Label
- Aussensteuergesetz : Kommentar
- Title
- Aussensteuergesetz : Kommentar
- Title variation
- AStG
- Language
- eng
- Summary
- Commentary to the German Foreign Tax Law, discussing in detail the national tax consequences of international business activities. It explains how national legislation is influenced by ECJ case law, and takes into account the Corporate Tax Reform 2008 and the Annual Tax Acts 2008 and 2009. The book focuses in particular on the following topics: change of functions, exit tax, investment, CFC legislation, G-REIT, reorganization, taxation of foreign (family) foundations, and the Switch-Over-Clause in German tax treaties. The law is up to date as at 1 January 2009
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- German
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
- Kraft, G
- http://library.link/vocab/subjectName
-
- international taxation
- exit tax
- residence
- tax treaty
- reorganization
- investment
- CFC
- REIT
- Label
- Aussensteuergesetz : Kommentar
- Extent
- XXII, 977 p.
- Isbn
- 9783406521195
- Label
- Aussensteuergesetz : Kommentar
- Extent
- XXII, 977 p.
- Isbn
- 9783406521195
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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/portal/Aussensteuergesetz--Kommentar/XOPAmaQnxFQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Aussensteuergesetz--Kommentar/XOPAmaQnxFQ/">Aussensteuergesetz : Kommentar</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/portal/Aussensteuergesetz--Kommentar/XOPAmaQnxFQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Aussensteuergesetz--Kommentar/XOPAmaQnxFQ/">Aussensteuergesetz : Kommentar</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
