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Nemecký jazyk
Grundbesitzklauseln in Doppelbesteuerungsabkommen.
Autor: Jacob Schreiber
»Real-estate-rich Entities in Tax Treaties«: The taxation of capital gains resulting from international investments in real property can be subject to tax structuring. Provisions in tax treaties concerning real-estate-rich entities shall counter these arrangements... Viac o knihe
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O knihe
»Real-estate-rich Entities in Tax Treaties«: The taxation of capital gains resulting from international investments in real property can be subject to tax structuring. Provisions in tax treaties concerning real-estate-rich entities shall counter these arrangements and allow for an equal treatment in terms of capital gains taxation regardless of whether immovable assets or companies with real property are sold. Under examination of Art. 13 (4) OECD-MC, this dissertation shows that although such provisions are desirable from a legal policy point of view, an equal treatment is not achieved by these provisions in their current form.
- Vydavateľstvo: Duncker & Humblot GmbH
- Rok vydania: 2023
- Formát: Paperback
- Rozmer: 233 x 159 mm
- Jazyk: Nemecký jazyk
- ISBN: 9783428187867
Anglický jazyk 
