Aussensteuergesetz : Kommentar
Resource Information
The work Aussensteuergesetz : Kommentar 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.
The Resource
Aussensteuergesetz : Kommentar
Resource Information
The work Aussensteuergesetz : Kommentar 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
- Aussensteuergesetz : Kommentar
- Title variation
- AStG
- Language
- eng
- Summary
- Commentary to the German Foreign Tax Law, discussing in detail the national tax consequences of international business activities. It explains how national legislation is influenced by ECJ case law, and takes into account the Corporate Tax Reform 2008 and the Annual Tax Acts 2008 and 2009. The book focuses in particular on the following topics: change of functions, exit tax, investment, CFC legislation, G-REIT, reorganization, taxation of foreign (family) foundations, and the Switch-Over-Clause in German tax treaties. The law is up to date as at 1 January 2009
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- German
- Literary form
- non fiction
Context
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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/nclkrRzXIzw/" 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/nclkrRzXIzw/">Aussensteuergesetz : Kommentar</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>
