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Extending German nonresident income taxation to disposals of real-property-rich corporations by Sven - Eric Bärsch

By: Bärsch, Sven Eric.
Material type: ArticleArticlePublisher: 2019Subject(s): NO RESIDENTES | IMPUESTOS | SOCIEDADES EXTRANJERAS | ALEMANIA In: Tax Notes International v. 93, n. 6, February 11, 2019, p. 631-642Summary: 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.
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OP 138-Bis/2019/93/6-2 (Browse shelf) Available OP 138-Bis/2019/93/6-2

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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.

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