Grenzüberschreitende Betriebsaufspaltung.
In: FinanzRundschau, Jg. 103 (2021-06-01), Heft 11, S. 544-547
Online
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Zugriff:
The article discusses principles of the business split applies when a domestic owned company has an overseas occupied property to a foreign working capital company leased under the German Income Tax Act (EStG). It mentions that the plaintiff is a nonprofit legally responsible foundation domiciled in Germany; and mentions about the Dutch sole proprietorship.
Titel: |
Grenzüberschreitende Betriebsaufspaltung.
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Zeitschrift: | FinanzRundschau, Jg. 103 (2021-06-01), Heft 11, S. 544-547 |
Veröffentlichung: | 2021 |
Medientyp: | academicJournal |
ISSN: | 2567-4765 (print) |
DOI: | 10.9785/fr-2021-1031108 |
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