The Resource New case law on anti-abuse provisions in Germany
New case law on anti-abuse provisions in Germany
Resource Information
The item New case law on anti-abuse provisions in Germany 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 New case law on anti-abuse provisions in Germany 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
- Discusses a decision of 25 February 2004, in which the German Federal Tax Court (BFH) ruled that the interposition of EU companies does not fall within the scope of the German anti-abuse provisions if the interposition is effected for a specific period of time. The BFH made some general statements in its decision relating to the interposition of an Irish IFSC corporation and denied the application of anti-abuse provisions on the basis of the freedom of establishment principle in the EC Treaty and the conclusions of the ECJ in the Inspire Art Ltd. case
- Language
- eng
- Label
- New case law on anti-abuse provisions in Germany
- Title
- New case law on anti-abuse provisions in Germany
- Language
- eng
- Summary
- Discusses a decision of 25 February 2004, in which the German Federal Tax Court (BFH) ruled that the interposition of EU companies does not fall within the scope of the German anti-abuse provisions if the interposition is effected for a specific period of time. The BFH made some general statements in its decision relating to the interposition of an Irish IFSC corporation and denied the application of anti-abuse provisions on the basis of the freedom of establishment principle in the EC Treaty and the conclusions of the ECJ in the Inspire Art Ltd. case
- Citation source
- In: Intertax. - The Hague. - Vol. 33 (2005),
- http://library.link/vocab/creatorName
-
- Thömmes, O
- Nakhai, K
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- CFC
- anti-avoidance
- tax treaty
- fundamental freedoms
- Label
- New case law on anti-abuse provisions in Germany
- Label
- New case law on anti-abuse provisions in Germany
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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/New-case-law-on-anti-abuse-provisions-in/60-l1Ou6NGA/" 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/New-case-law-on-anti-abuse-provisions-in/60-l1Ou6NGA/">New case law on anti-abuse provisions in Germany</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/New-case-law-on-anti-abuse-provisions-in/60-l1Ou6NGA/" 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/New-case-law-on-anti-abuse-provisions-in/60-l1Ou6NGA/">New case law on anti-abuse provisions in Germany</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>
