Bärsch, Sven Eric
Extending German nonresident income taxation to disposals of real-property-rich corporations / by Sven - Eric Bärsch .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author discusses the important changes and associated complexity in nonresident income taxation of offshore indirect transfers resulting from Germany's Annual Tax Act 2018.
NO RESIDENTES
IMPUESTOS
SOCIEDADES EXTRANJERAS
ALEMANIA
Tax Notes International 1048-3306 v. 93, n. 6, February 11, 2019, p. 631-642
Extending German nonresident income taxation to disposals of real-property-rich corporations / by Sven - Eric Bärsch .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author discusses the important changes and associated complexity in nonresident income taxation of offshore indirect transfers resulting from Germany's Annual Tax Act 2018.
NO RESIDENTES
IMPUESTOS
SOCIEDADES EXTRANJERAS
ALEMANIA
Tax Notes International 1048-3306 v. 93, n. 6, February 11, 2019, p. 631-642