The Tax Treatment of Income derived by a Partner resident in Germany from foreign Partnerships - Translation and commentation of the Bundesfinanzhof decision of 20 August 2008 I R 34/08 (Paperback)

Document from the year 2008 in the subject Law - Tax / Fiscal Law, printed single-sided, grade: keine, keine, language: English, abstract: Translation and commentation of the German Federal Tax Court (Bundesfinanzhof) Decision of 20 August 2008 regarding the classification of an US-LLC (US Limited Liability Company) and introduction into the so called 'analogy comparison' (Typenvergleich) for the classification of foreign companies for German tax purposes(German/English version). The intention of this short compendium is to provide the international tax expert community respectively (tax) managers dealing with international (partnership) cases with a first familiarization with the concept of foreign company classification for German tax purposes based on a so called 'analogy comparison' (Typenvergleich). For this purpose the Bundesfinanzhof decision of 20 August 2008 - regarding the classification of an US-LLC - shall serve as an example and is thus translated and commented in this sense.

General

Imprint:	Grin Verlag
Country of origin:	Germany
Release date:	2009
First published:	2009
Authors:	Ruediger Urbahns
Dimensions:	210 x 148 x 5mm (L x W x T)
Format:	Paperback - Trade
Pages:	76
ISBN-13:	978-3-640-23914-6
Categories:	Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
LSN:	3-640-23914-8
Barcode:	9783640239146

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