Gemeinnützigkeit auch für ausländische Körperschaften?
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The work Gemeinnützigkeit auch für ausländische Körperschaften? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Gemeinnützigkeit auch für ausländische Körperschaften?
Resource Information
The work Gemeinnützigkeit auch für ausländische Körperschaften? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Gemeinnützigkeit auch für ausländische Körperschaften?
- Language
- eng
- Summary
- Under the German Corporate Income Tax Law, a tax exemption is available in respect of the income derived by German charitable corporations, whilst no such exemption is available for foreign charitable corporations. The article discusses the compatibility of this unequal treatment with the basic freedoms under the EC Treaty. According to the authors, foreign charitable corporations should be able to benefit from the exemption under the same conditions as applicable to German charitable corporations. A reference by the Federal Tax Court to the European Court of Justice will hopefully clarify the issue (C-386/04, Stauffer)
- Citation source
- In: Recht der Internationalen Wirtschaft. - Frankfurt am Main. - Vol. 51 (2005),
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
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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/resource/Cfg5x6yVJ-Q/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/Cfg5x6yVJ-Q/">Gemeinnützigkeit auch für ausländische Körperschaften?</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>
