The Resource Recent developments regarding holding companies in Germany
Recent developments regarding holding companies in Germany
Resource Information
The item Recent developments regarding holding companies 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 Recent developments regarding holding companies 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
- This article examines recent tax law developments in Germany. The primary focus is on court decisions, which are particularly relevant in connection with the activities of holding companies in Germany. Potential legislative developments in this area are also selectively addressed
- Language
- eng
- Label
- Recent developments regarding holding companies in Germany
- Title
- Recent developments regarding holding companies in Germany
- Language
- eng
- Summary
- This article examines recent tax law developments in Germany. The primary focus is on court decisions, which are particularly relevant in connection with the activities of holding companies in Germany. Potential legislative developments in this area are also selectively addressed
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 70 (2016),
- http://library.link/vocab/creatorName
-
- Kudert, S
- Kahlenberg, C
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- holding company
- CFC
- business tax
- case law
- group treatment
- treaty override
- capital gains tax
- Label
- Recent developments regarding holding companies in Germany
- Label
- Recent developments regarding holding companies 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/Recent-developments-regarding-holding-companies/zw1fAkw1hNg/" 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/Recent-developments-regarding-holding-companies/zw1fAkw1hNg/">Recent developments regarding holding companies 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/Recent-developments-regarding-holding-companies/zw1fAkw1hNg/" 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/Recent-developments-regarding-holding-companies/zw1fAkw1hNg/">Recent developments regarding holding companies 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>