Die Gewerbesteuer im internationalen Steuerrecht

In German international tax law, matters concerning the trade tax [Gewerbesteuer] often remain in the shadows. It is not unusual for practitioners to be at their wits‘ end when they are confronted with the application of trade tax provisions to internationally active companies. This work provides a remedy for these problems.
The provisions of both trade tax and international tax law allow an inductive conclusion to the guiding principles of both partial areas of taxation. By comparing these principles, one realises that trade tax law and German international tax law have a lot in common.
Based on these principles, the author develops a new understanding of the trade tax that allows for the solution of practical problems regarding the application of the trade tax to international companies, including, but not limited to, final losses, foreign tax credit and the treatment of income under the German CFC rules.