The Resource German BFH rules that dividends paid to US S Corp qualify for reduced withholding tax rate under treaty

German BFH rules that dividends paid to US S Corp qualify for reduced withholding tax rate under treaty

Label
German BFH rules that dividends paid to US S Corp qualify for reduced withholding tax rate under treaty
Title
German BFH rules that dividends paid to US S Corp qualify for reduced withholding tax rate under treaty
Creator
Subject
Language
eng
Summary
A recent decision of the German Federal Tax Court (BFH), holding US S corporations as eligible for reduced dividend withholding tax under the US-Germany tax treaty, should be relevant for other US outbound/German inbound structures involving hybrid entities
Citation source
In: Tax planning international : European tax service. - London. - Vol. 15 (2013),
http://library.link/vocab/creatorName
Maywald, A
Geographic coverage
  • Europe
  • European Union
  • North America
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • dividend withholding tax
  • hybrid entity
  • tax transparency
Label
German BFH rules that dividends paid to US S Corp qualify for reduced withholding tax rate under treaty
Instantiates
Publication
Label
German BFH rules that dividends paid to US S Corp qualify for reduced withholding tax rate under treaty
Publication

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