Die verdeckte Gewinnausschüttung im europäischen Konzern

Resource Information

The work Die verdeckte Gewinnausschüttung im europäischen Konzern 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, Books.

Label

Die verdeckte Gewinnausschüttung im europäischen Konzern

Creator

• Sturm, W

Subject

• group of companies
• group treatment
• hidden profit distribution

Summary

Hidden distribution of profits in a European group of companies. The trade restrictions by cross-border activities are almost eliminated. The development of tax harmonization stays far behind, especially in relation to transactions in a European group, which can lead to double or even plural taxation, or reduced taxation, indicated by the author as a factual tax haven. The hidden profits distribution problems are studies from a German taxation point of view. Subjects dealt with are hidden contributions according to German domestic tax law, according to the jurisprudence of the Supreme Court, double taxation and factual tax havens, possibilities of avoidance of double taxation and tax planning taking into account the factual tax havens. Appended are systematic tables indicating the possibilities of double taxation and the factual tax havens, below market price deliveries between parent and subsidiary and vice versa and the EC Parent-Subsidiary Directive

Geographic coverage

European Union

Language note

German

Series statement

Reihe: Steuer, Wirtschaft und Recht

Series volume

Band 118