The Resource Hinzurechnungsbesteuerung und Economic Substance Regulations - Zwei Seiten einer Medaille?
Hinzurechnungsbesteuerung und Economic Substance Regulations - Zwei Seiten einer Medaille?
Resource Information
The item Hinzurechnungsbesteuerung und Economic Substance Regulations - Zwei Seiten einer Medaille? 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 Hinzurechnungsbesteuerung und Economic Substance Regulations - Zwei Seiten einer Medaille? 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 question to what extent CFC taxation and Economic Substance Regulations (ESR) are two sides of the same coin and which dogmatic overlaps exist between the two regulatory areas. For illustration purposes, the United Arab Emirates (UAE) is chosen as the jurisdiction with regard to income taxation and the ESR
- Language
- eng
- Label
- Hinzurechnungsbesteuerung und Economic Substance Regulations - Zwei Seiten einer Medaille?
- Title
- Hinzurechnungsbesteuerung und Economic Substance Regulations - Zwei Seiten einer Medaille?
- Language
- eng
- Summary
- This article examines the question to what extent CFC taxation and Economic Substance Regulations (ESR) are two sides of the same coin and which dogmatic overlaps exist between the two regulatory areas. For illustration purposes, the United Arab Emirates (UAE) is chosen as the jurisdiction with regard to income taxation and the ESR
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 30 (2021), no. 2 ; p. 44-49
- http://library.link/vocab/creatorName
-
- Frank-Fahle, C
- Löbker, R
- Geographic coverage
-
- Europe
- European Union
- Middle East
- Asia
- Language note
- German
- http://library.link/vocab/subjectName
-
- CFC
- economic substance
- ATAD
- Label
- Hinzurechnungsbesteuerung und Economic Substance Regulations - Zwei Seiten einer Medaille?
- Label
- Hinzurechnungsbesteuerung und Economic Substance Regulations - Zwei Seiten einer Medaille?
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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/Hinzurechnungsbesteuerung-und-Economic-Substance/6_YCXV3EU8o/" 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/Hinzurechnungsbesteuerung-und-Economic-Substance/6_YCXV3EU8o/">Hinzurechnungsbesteuerung und Economic Substance Regulations - Zwei Seiten einer Medaille?</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/Hinzurechnungsbesteuerung-und-Economic-Substance/6_YCXV3EU8o/" 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/Hinzurechnungsbesteuerung-und-Economic-Substance/6_YCXV3EU8o/">Hinzurechnungsbesteuerung und Economic Substance Regulations - Zwei Seiten einer Medaille?</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>
