Non-discrimination and group consolidation : the Delaware case of the German Bundesfinanzhof and beyond
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The work Non-discrimination and group consolidation : the Delaware case of the German Bundesfinanzhof and beyond 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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Non-discrimination and group consolidation : the Delaware case of the German Bundesfinanzhof and beyond
Resource Information
The work Non-discrimination and group consolidation : the Delaware case of the German Bundesfinanzhof and beyond 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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- Non-discrimination and group consolidation : the Delaware case of the German Bundesfinanzhof and beyond
- Language
- eng
- Summary
- In this analysis of the Delaware case and the broader non-discrimination issues relating to group consolidation, the authors present their views regarding the appropriate framework to address non-discrimination issues under the foreign ownership clause, nationality clause and permanent establishment clause of tax treaties in three separate contexts: (1) group consolidation where both entities concerned are subject to unlimited tax liability in the same country, (2) group consolidation where the parent neither is subject to unlimited tax liability nor has a permament establishment in the consolidation country, and (3) group consolidation with a permanent establishment
- Citation source
- Bound in: A decade of case law. - Amsterdam : IBFD Publications, 2008 ; p. 125-167
- Language note
- English
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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/xPPIwh9Ovgg/" 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/xPPIwh9Ovgg/">Non-discrimination and group consolidation : the Delaware case of the German Bundesfinanzhof and beyond</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>
