The Resource Die verdeckte Gewinnausschüttung im europäischen Konzern
Die verdeckte Gewinnausschüttung im europäischen Konzern
Resource Information
The item Die verdeckte Gewinnausschüttung im europäischen Konzern 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 verdeckte Gewinnausschüttung im europäischen Konzern 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
- Hidden distribution of profits in a European group of companies. The trade restrictions by cross-border activities are almost eliminated. The development of tax harmonization stays far behind, especially in relation to transactions in a European group, which can lead to double or even plural taxation, or reduced taxation, indicated by the author as a factual tax haven. The hidden profits distribution problems are studies from a German taxation point of view. Subjects dealt with are hidden contributions according to German domestic tax law, according to the jurisprudence of the Supreme Court, double taxation and factual tax havens, possibilities of avoidance of double taxation and tax planning taking into account the factual tax havens. Appended are systematic tables indicating the possibilities of double taxation and the factual tax havens, below market price deliveries between parent and subsidiary and vice versa and the EC Parent-Subsidiary Directive
- Label
- Die verdeckte Gewinnausschüttung im europäischen Konzern
- Title
- Die verdeckte Gewinnausschüttung im europäischen Konzern
- Summary
- Hidden distribution of profits in a European group of companies. The trade restrictions by cross-border activities are almost eliminated. The development of tax harmonization stays far behind, especially in relation to transactions in a European group, which can lead to double or even plural taxation, or reduced taxation, indicated by the author as a factual tax haven. The hidden profits distribution problems are studies from a German taxation point of view. Subjects dealt with are hidden contributions according to German domestic tax law, according to the jurisprudence of the Supreme Court, double taxation and factual tax havens, possibilities of avoidance of double taxation and tax planning taking into account the factual tax havens. Appended are systematic tables indicating the possibilities of double taxation and the factual tax havens, below market price deliveries between parent and subsidiary and vice versa and the EC Parent-Subsidiary Directive
- http://library.link/vocab/creatorName
- Sturm, W
- Geographic coverage
- European Union
- Language note
- German
- Series statement
- Reihe: Steuer, Wirtschaft und Recht
- Series volume
- Band 118
- http://library.link/vocab/subjectName
-
- group of companies
- group treatment
- hidden profit distribution
- Label
- Die verdeckte Gewinnausschüttung im europäischen Konzern
- Extent
- 315 p.
- Isbn
- 9783890124148
- Label
- Die verdeckte Gewinnausschüttung im europäischen Konzern
- Extent
- 315 p.
- Isbn
- 9783890124148
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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/Die-verdeckte-Gewinnaussch%C3%BCttung-im-europ%C3%A4ischen/Bw1PamCmfzA/" 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-verdeckte-Gewinnaussch%C3%BCttung-im-europ%C3%A4ischen/Bw1PamCmfzA/">Die verdeckte Gewinnausschüttung im europäischen Konzern</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/Die-verdeckte-Gewinnaussch%C3%BCttung-im-europ%C3%A4ischen/Bw1PamCmfzA/" 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-verdeckte-Gewinnaussch%C3%BCttung-im-europ%C3%A4ischen/Bw1PamCmfzA/">Die verdeckte Gewinnausschüttung im europäischen Konzern</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>
