The Resource Korrespondenzregelungen : Linking rules zwischen materiellem Recht und Verfahrensrecht
Korrespondenzregelungen : Linking rules zwischen materiellem Recht und Verfahrensrecht
Resource Information
The item Korrespondenzregelungen : Linking rules zwischen materiellem Recht und Verfahrensrecht 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 Korrespondenzregelungen : Linking rules zwischen materiellem Recht und Verfahrensrecht 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
- Corresponding regulations: linking rules between substantive law and procedural law. A correspondence rule exists whenever tax consequences at the level of a legal entity are linked to the treatment at the level of another legal entity or in another tax jurisdiction. The linkage of German tax consequences to fiscal circumstances abroad is increasing, which raises a variety of substantive and procedural issues with regard to the interpretation and application of such "linking rules". The author considers some of these questions
- Language
- eng
- Label
- Korrespondenzregelungen : Linking rules zwischen materiellem Recht und Verfahrensrecht
- Title
- Korrespondenzregelungen : Linking rules zwischen materiellem Recht und Verfahrensrecht
- Language
- eng
- Summary
- Corresponding regulations: linking rules between substantive law and procedural law. A correspondence rule exists whenever tax consequences at the level of a legal entity are linked to the treatment at the level of another legal entity or in another tax jurisdiction. The linkage of German tax consequences to fiscal circumstances abroad is increasing, which raises a variety of substantive and procedural issues with regard to the interpretation and application of such "linking rules". The author considers some of these questions
- Citation source
- In: IWB. - Herne. - (2018), no. 15 ; p. 580-586
- http://library.link/vocab/creatorName
-
- Radmanesh, S
- Gebhardt, R
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- coherence principle
- linking rules
- burden of proof
- interest deduction
- ATAD
- hybrid mismatch
- Label
- Korrespondenzregelungen : Linking rules zwischen materiellem Recht und Verfahrensrecht
- Label
- Korrespondenzregelungen : Linking rules zwischen materiellem Recht und Verfahrensrecht
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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/Korrespondenzregelungen--Linking-rules-zwischen/RSFMtKUKPLo/" 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/Korrespondenzregelungen--Linking-rules-zwischen/RSFMtKUKPLo/">Korrespondenzregelungen : Linking rules zwischen materiellem Recht und Verfahrensrecht</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/Korrespondenzregelungen--Linking-rules-zwischen/RSFMtKUKPLo/" 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/Korrespondenzregelungen--Linking-rules-zwischen/RSFMtKUKPLo/">Korrespondenzregelungen : Linking rules zwischen materiellem Recht und Verfahrensrecht</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>
