| 000 | 01067nab a2200253 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20221123182422.0 | ||
| 007 | ta | ||
| 008 | 190325t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_aBärsch, Sven Eric _962318 |
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| 245 | 0 |
_aExtending German nonresident income taxation to disposals of real-property-rich corporations _c by Sven - Eric Bärsch |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_947837 _aNO RESIDENTES |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_948469 _aSOCIEDADES EXTRANJERAS |
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| 650 | 4 |
_aALEMANIA _942888 |
|
| 773 | 0 |
_9159616 _oOP 138-Bis/2019/93/6 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 93, n. 6, February 11, 2019, p. 631-642 |
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| 942 | _cART | ||
| 999 |
_c140190 _d140190 |
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