The Resource Extension of the domestic correspondence principle
Extension of the domestic correspondence principle
Resource Information
The item Extension of the domestic correspondence principle 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 Extension of the domestic correspondence principle 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 note examines the recent extension of the domestic correspondence principle in Germany as a result of the enactment of the Mutual Assistance Directive Implementation Act. The note looks at the impetus for revising the standards, the scope and requirements of the amended regulations, available options for taxpayers and the EU implications of the amendments
- Language
- eng
- Label
- Extension of the domestic correspondence principle
- Title
- Extension of the domestic correspondence principle
- Language
- eng
- Summary
- This note examines the recent extension of the domestic correspondence principle in Germany as a result of the enactment of the Mutual Assistance Directive Implementation Act. The note looks at the impetus for revising the standards, the scope and requirements of the amended regulations, available options for taxpayers and the EU implications of the amendments
- Citation source
- In: European taxation. - Amsterdam. - Vol. 54 (2014),
- http://library.link/vocab/creatorName
-
- Kudert, S
- Kahlenberg, C
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- mutual assistance
- withholding tax
- participation exemption
- tax treaty
- fundamental freedoms
- Label
- Extension of the domestic correspondence principle
- Label
- Extension of the domestic correspondence principle
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/Extension-of-the-domestic-correspondence/n9GAxmS14Jw/" 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/Extension-of-the-domestic-correspondence/n9GAxmS14Jw/">Extension of the domestic correspondence principle</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 Extension of the domestic correspondence principle
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/Extension-of-the-domestic-correspondence/n9GAxmS14Jw/" 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/Extension-of-the-domestic-correspondence/n9GAxmS14Jw/">Extension of the domestic correspondence principle</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>
