| 000 | 01076nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c147639 _d147639 |
||
| 003 | ES-MaIEF | ||
| 005 | 20230705110404.0 | ||
| 007 | ta | ||
| 008 | 230606t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_99918 _aHaase, Florian |
||
| 245 | 0 |
_aRepayment of capital _ba real evergreen under German and EU tax law _c Florian Haase |
|
| 500 | _aResumen. | ||
| 520 | _aThe discussion about the tax consequences of a repayment of capital contributions made by corporations has been going on for years in Germany. Today, the issue has been defused, but uncertainties remain for non-EU corporations that make payments to their German shareholders. | ||
| 650 | 4 |
_aCAPITAL _933516 |
|
| 650 | 4 |
_aIMPUESTO DE SOCIEDADES _945680 |
|
| 650 | 4 |
_aALEMANIA _925193 |
|
| 650 | 4 |
_953911 _aINCUMPLIMIENTO DEL DERECHO COMUNITARIO |
|
| 650 | 4 |
_931085 _aARMONIZACION FISCAL |
|
| 650 |
_aUNION EUROPEA _948644 |
||
| 773 | 0 |
_9169559 _oOP 2141-B/2022/6 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 31, n. 6, December 2022, p. 337-340 |
|
| 942 | _cART | ||