Germany: The tax regime for controlled foreign corporations

• Autores: Petra Eckl
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 1, 2003, págs. 2-7
• Idioma: inglés
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• Resumen

  • Overview of recent developments in respect of German CFC taxation, addressing some critical issues relating to multi-tier structures and outlining the current status of amendments that will be introduced in 2003.