Extending German nonresident income taxation to disposals of real-property-rich corporations by Sven - Eric Bärsch
By: Bärsch, Sven Eric
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Material type: 
ArticlePublisher: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/93/6-2 (Browse shelf) | Available | OP 138-Bis/2019/93/6-2 |
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| OP 138-Bis/2019/93/5-2 Proposed reforms to Singapore's goods and services tax for the digital age | OP 138-Bis/2019/93/6 Tax Notes International | OP 138-Bis/2019/93/6-1 Expected adverse effects of proposed U.S. anti-hybrid regulations on inbound financing by Canadian MNEs | OP 138-Bis/2019/93/6-2 Extending German nonresident income taxation to disposals of real-property-rich corporations | OP 138-Bis/2019/93/6-3 Mexican tax authorities' nonbinding position expands business profits definition | OP 138-Bis/2019/93/6-4 Brexit and NAFTA demise could jeopardize U.S. treaty benefits | OP 138-Bis/2019/93/6-5 Sofina |
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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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