The Resource The compatibility of the German taxation of foreign private foundations with EU law

The compatibility of the German taxation of foreign private foundations with EU law

Label
The compatibility of the German taxation of foreign private foundations with EU law
Title
The compatibility of the German taxation of foreign private foundations with EU law
Creator
Subject
Language
eng
Summary
In this note the authors examine recent amendments to Sec. 15 of the German Foreign Tax Act, which were aimed at addressing issues raised by the European Commission in infringement proceedings against Germany. The authors, after outlining the original and revised provisions, conclude that the new provision still conflicts with EU law and make suggestions as to how to make such a provision compliant
Citation source
In: European taxation. - Amsterdam. - Vol. 50 (2010),
http://library.link/vocab/creatorName
Kraft, G
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • private foundation
  • EU law
Label
The compatibility of the German taxation of foreign private foundations with EU law
Instantiates
Publication
Label
The compatibility of the German taxation of foreign private foundations with EU law
Publication

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