The Resource How not to lose the losses : German draft guidance on change in ownership rules
How not to lose the losses : German draft guidance on change in ownership rules
Resource Information
The item How not to lose the losses : German draft guidance on change in ownership rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International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The item How not to lose the losses : German draft guidance on change in ownership rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International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 explain the exceptions to Germany's change in ownership rules and concentrates on the interpretation of the main exceptions to the loss-related change in ownership rule, which are: the exemption for intragroup transactions; and the built-in gains exemption, which is subsidiary to the intragroup exemption and comes into play only if a transaction is not already exempt under the intragroup rule. Both have been in place since 2010, but the German tax authorities have only recently published draft guidance on the interpretation of these important provisions. The authorities' current view is summarized below, and a few examples illustrate the practical implications for taxpayers
- Language
- eng
- Label
- How not to lose the losses : German draft guidance on change in ownership rules
- Title
- How not to lose the losses : German draft guidance on change in ownership rules
- Language
- eng
- Summary
- This article explain the exceptions to Germany's change in ownership rules and concentrates on the interpretation of the main exceptions to the loss-related change in ownership rule, which are: the exemption for intragroup transactions; and the built-in gains exemption, which is subsidiary to the intragroup exemption and comes into play only if a transaction is not already exempt under the intragroup rule. Both have been in place since 2010, but the German tax authorities have only recently published draft guidance on the interpretation of these important provisions. The authorities' current view is summarized below, and a few examples illustrate the practical implications for taxpayers
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 74 (2014),
- http://library.link/vocab/creatorName
-
- Ehlermann, C
- Nakhai, K
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- losses
- group treatment
- exemption
- Label
- How not to lose the losses : German draft guidance on change in ownership rules
- Label
- How not to lose the losses : German draft guidance on change in ownership rules
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/How-not-to-lose-the-losses--German-draft/SyA3ZT2vRRM/" 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/How-not-to-lose-the-losses--German-draft/SyA3ZT2vRRM/">How not to lose the losses : German draft guidance on change in ownership rules</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 How not to lose the losses : German draft guidance on change in ownership rules
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/How-not-to-lose-the-losses--German-draft/SyA3ZT2vRRM/" 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/How-not-to-lose-the-losses--German-draft/SyA3ZT2vRRM/">How not to lose the losses : German draft guidance on change in ownership rules</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>
