Welcome to Loot.co.za!   Sign in / Register |Wishlists & Gift Vouchers |Help | Advanced search
0
Your cart

Your cart is empty

Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law

Buy Now

Die Behandlung von Personengesellschaften nach dem DBA Deutschland-Portugal unter besonderer Berucksichtigung von Qualifikationskonflikten (German, Hardcover) Loot Price: R2,024
Discovery Miles 20 240
Repayment Terms: R190 pm x 12*
Add to cart
Die Behandlung von Personengesellschaften nach dem DBA Deutschland-Portugal unter besonderer Berucksichtigung von...

Die Behandlung von Personengesellschaften nach dem DBA Deutschland-Portugal unter besonderer Berucksichtigung von Qualifikationskonflikten (German, Hardcover)

Susana Pessoa Dos Santos-Mettlach

Series: Trierer Studien Zum Internationalen Steuerrecht, 24

 (sign in to rate)
Loot Price R2,024 Discovery Miles 20 240 | Repayment Terms: R190 pm x 12*

Bookmark and Share

Expected to ship within 10 - 15 working days

Die vorliegende Arbeit befasst sich mit der Besteuerung der grenzuberschreitenden Tatigkeit einer in Deutschland oder in Portugal ansassigen Personengesellschaft. Personengesellschaften werden in Portugal generell als eigenstandige Steuersubjekte behandelt, wahrend in Deutschland die Gesellschafter mit ihren anteiligen Gesellschaftsgewinnen besteuert werden. Daraus resultierende Qualifikationskonflikte und ihre Loesungsmoeglichkeiten werden in dieser Arbeit aufgezeigt. Die Autorin stellt heraus, dass die in Art. 4 Abs. 4 DBA Deutschland-Portugal verankerte Ansassigkeitsfiktion die Doppelbesteuerung nicht vermeidet. Als weiterfuhrende Loesungsalternativen eroertert sie die Qualifikationsverkettung, die Reduktion des Methodenartikels und die abkommensverdrangende Regelung des 50d Abs. 9 und 10 EStG.

General

Imprint: Peter Lang Ag
Country of origin: Switzerland
Series: Trierer Studien Zum Internationalen Steuerrecht, 24
Release date: June 2020
Authors: Susana Pessoa Dos Santos-Mettlach
Dimensions: 210 x 148mm (L x W)
Format: Hardcover - Cloth over boards
Pages: 424
ISBN-13: 978-3-631-78919-3
Languages: German
Categories: Books > Law > International law > General
Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
Promotions
LSN: 3-631-78919-X
Barcode: 9783631789193

Is the information for this product incomplete, wrong or inappropriate? Let us know about it.

Does this product have an incorrect or missing image? Send us a new image.

Is this product missing categories? Add more categories.

Review This Product

No reviews yet - be the first to create one!

You might also like..

Black Tax - Burden Or Ubuntu? (Paperback): Niq Mhlongo
Black Tax - Burden Or Ubuntu?
Niq Mhlongo Paperback  (2)
 R340 R304 Discovery Miles 3 040
Tax Law: An Introduction (Paperback, 2nd Edition): Annet Wanyana Oguttu, Elzette Muller, R.C. Williams, Cornelius Louw, Peter...
Tax Law: An Introduction
Annet Wanyana Oguttu, Elzette Muller, … Paperback R1,238 Discovery Miles 12 380
Tax Law - An Introduction (Paperback): Thabo Legwaila, Annet Wanyana Oguttu, Elzette Muller, R.C. Williams, Cornelius Louw,...
Tax Law - An Introduction
Thabo Legwaila, Annet Wanyana Oguttu, … Paperback R990 R872 Discovery Miles 8 720
The Law of Corporate Finance (Paperback): Maleka Femida Cassim, Farouk H.I. Cassim
The Law of Corporate Finance
Maleka Femida Cassim, Farouk H.I. Cassim Paperback R1,251 R1,081 Discovery Miles 10 810
The Death of the Income Tax - A Progressive Consumption Tax and the Path to Fiscal Reform (Hardcover): Daniel S Goldberg
The Death of the Income Tax - A…
Daniel S Goldberg Hardcover R1,845 Discovery Miles 18 450
Crofton's Prime Residential Almanac 2019 - The Luxury Property Industry Yearbook (Hardcover, 2019 ed.): Matt Crofton, Dan...
Crofton's Prime Residential Almanac 2019…
Matt Crofton, Dan Crofton Hardcover R4,047 Discovery Miles 40 470
Aggressive Nationalism - McCulloch v. Maryland and the Foundation of Federal Authority in the Young Republic (Hardcover, New):...
Aggressive Nationalism - McCulloch v…
Richard E. Ellis Hardcover R1,335 Discovery Miles 13 350
International Tax - A South African Perspective 2011 (Paperback, 5th edition): Lynette Olivier, Michael Honiball
International Tax - A South African…
Lynette Olivier, Michael Honiball Paperback R1,702 R1,442 Discovery Miles 14 420
International Exchange of Information in Tax Matters - Towards Global Transparency (Hardcover, 3rd edition): Xavier Oberson
International Exchange of Information in…
Xavier Oberson Hardcover R5,212 Discovery Miles 52 120
EU Value Added Tax Law (Hardcover): K.P.E. Lasok
EU Value Added Tax Law
K.P.E. Lasok Hardcover R9,185 Discovery Miles 91 850
Fratelli Tutti - The Encyclical on Fraternity and Social Friendship (Paperback): Pope Francis
Fratelli Tutti - The Encyclical on…
Pope Francis Paperback R439 R405 Discovery Miles 4 050
Beneficial Ownership in International Taxation (Hardcover): Blazej Kuzniacki
Beneficial Ownership in International…
Blazej Kuzniacki Hardcover R5,124 Discovery Miles 51 240

See more
Books | DVD | Games | Music | Computers | Electronics | Fashion | Sport | Kitchen | Home | Pets | DIY | Toys | Baby | Health & Beauty | Stationery | Arts & Crafts
Need help?
My account
Services
Networking
Partners