The Resource Kapitalleistungen aus beruflicher Vorsorge : Internationale Aspekte
Kapitalleistungen aus beruflicher Vorsorge : Internationale Aspekte
Resource Information
The item Kapitalleistungen aus beruflicher Vorsorge : Internationale Aspekte 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 Kapitalleistungen aus beruflicher Vorsorge : Internationale Aspekte 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 tax treatment of capital benefits from pensions in the domestic situation and international
- Language
- eng
- Label
- Kapitalleistungen aus beruflicher Vorsorge : Internationale Aspekte
- Title
- Kapitalleistungen aus beruflicher Vorsorge : Internationale Aspekte
- Language
- eng
- Summary
- This article examines the tax treatment of capital benefits from pensions in the domestic situation and international
- Citation source
- In: Steuer Revue = Revue fiscale. - Muri-Bern. - Vol. 76 (2021), no. 7/8 ; p. 502-530
- http://library.link/vocab/creatorName
-
- Opel, A
- Oesterhelt, S
- Geographic coverage
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- international tax planning
- residence
- pension
- tax treaty
- double non-taxation
- allocation of taxing rights
- OECD Model
- lump-sum payment
- Label
- Kapitalleistungen aus beruflicher Vorsorge : Internationale Aspekte
- Label
- Kapitalleistungen aus beruflicher Vorsorge : Internationale Aspekte
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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/Kapitalleistungen-aus-beruflicher-Vorsorge-/fZlbX3zZKjc/" 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/Kapitalleistungen-aus-beruflicher-Vorsorge-/fZlbX3zZKjc/">Kapitalleistungen aus beruflicher Vorsorge : Internationale Aspekte</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/Kapitalleistungen-aus-beruflicher-Vorsorge-/fZlbX3zZKjc/" 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/Kapitalleistungen-aus-beruflicher-Vorsorge-/fZlbX3zZKjc/">Kapitalleistungen aus beruflicher Vorsorge : Internationale Aspekte</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>
