H&I 2009, 5.9:German Bundesfinanzhof decides that the free movement of capital with third countries may apply next to the freedom of establishment as a result of the nature of the domestic rule. Bundesfinanzhof (comments by Fortuin)

H&I 2009, 5.9

German Bundesfinanzhof decides that the free movement of capital with third countries may apply next to the freedom of establishment as a result of the nature of the domestic rule. Bundesfinanzhof (comments by Fortuin)

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

Essentie

German Bundesfinanzhof decides that the free movement of capital with third countries may apply next to the freedom of establishment as a result of the nature of the domestic rule. Bundesfinanzhof (comments by Fortuin)

Samenvatting

A German GmbH, Interested Party, held 100% of the shares in a US company and 94.5% in Taiwanese company in 2001 and 2002. In these years, dividends were distributed by these subsidiaries to the GmbH, which were exempt from German corporate income tax and local business tax. However, 5% of these dividends, were considered to be non-deductible business expenses at the level of ... Verder lezen? Log in om dit document te bekijken.

Deze functie is alleen te gebruiken als je bent ingelogd.