The Resource Die Anti-Hybrid-Regel des Paragr. 4k EStG - Ausgewählte Anwendungs- und Auslegungsfragen im Inbound-Kontext
Die Anti-Hybrid-Regel des Paragr. 4k EStG - Ausgewählte Anwendungs- und Auslegungsfragen im Inbound-Kontext
Resource Information
The item Die Anti-Hybrid-Regel des Paragr. 4k EStG - Ausgewählte Anwendungs- und Auslegungsfragen im Inbound-Kontext 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 Die Anti-Hybrid-Regel des Paragr. 4k EStG - Ausgewählte Anwendungs- und Auslegungsfragen im Inbound-Kontext 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
- This article examines the application and interpretation of the new German anti-hybrid-rule (Section 4k Income Tax Act (EStG) in the context of German-inbound structures. The authors focus on the questions what an "actual taxation" means, when a harmful taxation mismatch exists, which kind of expenses could be caught by the rule, and how the German anti-hybrid rule should be applied in the context of the US "check the box" - and dual consolidated loss rules. Comments on the first time of application of the new rule as well as documentation and burden of proof questions conclude the review
- Language
- eng
- Label
- Die Anti-Hybrid-Regel des Paragr. 4k EStG - Ausgewählte Anwendungs- und Auslegungsfragen im Inbound-Kontext
- Title
- Die Anti-Hybrid-Regel des Paragr. 4k EStG - Ausgewählte Anwendungs- und Auslegungsfragen im Inbound-Kontext
- Language
- eng
- Summary
- This article examines the application and interpretation of the new German anti-hybrid-rule (Section 4k Income Tax Act (EStG) in the context of German-inbound structures. The authors focus on the questions what an "actual taxation" means, when a harmful taxation mismatch exists, which kind of expenses could be caught by the rule, and how the German anti-hybrid rule should be applied in the context of the US "check the box" - and dual consolidated loss rules. Comments on the first time of application of the new rule as well as documentation and burden of proof questions conclude the review
- Citation source
- In: Internationale SteuerRundschau. - Köln. - Vol. 10 (2021), no. 8 ; p. 319-330
- http://library.link/vocab/creatorName
-
- Ehlermann, C
- Link, C
- Geographic coverage
-
- Europe
- European Union
- Language note
- German
- http://library.link/vocab/subjectName
-
- hybrid mismatch
- expenses
- check-the-box regulations
- dual consolidated loss
- Label
- Die Anti-Hybrid-Regel des Paragr. 4k EStG - Ausgewählte Anwendungs- und Auslegungsfragen im Inbound-Kontext
- Label
- Die Anti-Hybrid-Regel des Paragr. 4k EStG - Ausgewählte Anwendungs- und Auslegungsfragen im Inbound-Kontext
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/Die-Anti-Hybrid-Regel-des-Paragr.-4k-EStG--/xmTSKIZfnXQ/" 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/Die-Anti-Hybrid-Regel-des-Paragr.-4k-EStG--/xmTSKIZfnXQ/">Die Anti-Hybrid-Regel des Paragr. 4k EStG - Ausgewählte Anwendungs- und Auslegungsfragen im Inbound-Kontext</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Die Anti-Hybrid-Regel des Paragr. 4k EStG - Ausgewählte Anwendungs- und Auslegungsfragen im Inbound-Kontext
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/Die-Anti-Hybrid-Regel-des-Paragr.-4k-EStG--/xmTSKIZfnXQ/" 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/Die-Anti-Hybrid-Regel-des-Paragr.-4k-EStG--/xmTSKIZfnXQ/">Die Anti-Hybrid-Regel des Paragr. 4k EStG - Ausgewählte Anwendungs- und Auslegungsfragen im Inbound-Kontext</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>
