Die Anti Double Dip Regelung des § 14 Abs. 1 S. 1 Nr. 5 KStG bei Organschaft
Zugleich ein Beitrag zum Verständnis der Zurechnung des Organeinkommens
Nomos, 1. Edition 2020, 386 Pages
The product is part of the series
Wirtschafts- und Steuerrecht
Description
Under German corporate tax law, tax group members‘ losses are forfeited if the losses are offset against profits for foreign tax purposes (so-called double dipping). The author analysis inbound and outbound constellations of double dipping and shows that the German restriction rule is comparable to the U.S. dual consolidated loss rules in matter of its competition policy background. The result of the work is a detailed analysis of the German restriction rule.
In addition, the author provides a new understanding of the consolidation of German tax groups. German corporate tax implications are pointed out in detail.
In addition, the author provides a new understanding of the consolidation of German tax groups. German corporate tax implications are pointed out in detail.
Bibliographical data
| Edition | 1 |
|---|---|
| ISBN | 978-3-8487-6865-3 |
| Subtitle | Zugleich ein Beitrag zum Verständnis der Zurechnung des Organeinkommens |
| Publication Date | Sep 23, 2020 |
| Year of Publication | 2020 |
| Publisher | Nomos |
| Format | Softcover |
| Language | deutsch |
| Pages | 386 |
| Medium | Book |
| Product Type | Scientific literature |
Additional material
Product safety information
Manufacturer of products offered under GPSR
Nomos Verlagsgesellschaft mbH & Co. KG
Waldseestraße 3 - 5
76530 Baden-Baden, Germany
service@nomos.de
www.nomos.de