The Resource Scope of the new dual consolidated loss rule for tax consolidation cases introduced by the recent German business tax reform
Scope of the new dual consolidated loss rule for tax consolidation cases introduced by the recent German business tax reform
Resource Information
The item Scope of the new dual consolidated loss rule for tax consolidation cases introduced by the recent German business tax reform 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 Scope of the new dual consolidated loss rule for tax consolidation cases introduced by the recent German business tax reform 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 the new German dual consolidated loss (DCL) rule as pertaining to Organschaft (tax consolidation) cases
- Language
- eng
- Label
- Scope of the new dual consolidated loss rule for tax consolidation cases introduced by the recent German business tax reform
- Title
- Scope of the new dual consolidated loss rule for tax consolidation cases introduced by the recent German business tax reform
- Language
- eng
- Summary
- Discusses the new German dual consolidated loss (DCL) rule as pertaining to Organschaft (tax consolidation) cases
- Citation source
- In: Intertax. - Dordrecht. - Vol. 30 (2002),
- http://library.link/vocab/creatorName
-
- Ehlermann, C
- Kowallik, A
- Lee, P.T
- Geographic coverage
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax consolidation
- group of companies
- dual residence
- Label
- Scope of the new dual consolidated loss rule for tax consolidation cases introduced by the recent German business tax reform
- Label
- Scope of the new dual consolidated loss rule for tax consolidation cases introduced by the recent German business tax reform
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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/Scope-of-the-new-dual-consolidated-loss-rule-for/xC1kVXV2-Sc/" 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/Scope-of-the-new-dual-consolidated-loss-rule-for/xC1kVXV2-Sc/">Scope of the new dual consolidated loss rule for tax consolidation cases introduced by the recent German business tax reform</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/Scope-of-the-new-dual-consolidated-loss-rule-for/xC1kVXV2-Sc/" 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/Scope-of-the-new-dual-consolidated-loss-rule-for/xC1kVXV2-Sc/">Scope of the new dual consolidated loss rule for tax consolidation cases introduced by the recent German business tax reform</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>