The Tax Treatment of Income derived by a Partner resident in Germany from foreign Partnerships (eBook, ePUB)
Translation and commentation of the Bundesfinanzhof decision of 20 August 2008 I R 34/08
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Scientific Essay from the year 2008 in the subject Law - Tax / Fiscal Law, grade: keine, , language: English, abstract: Translation and commentation of the German Federal Tax Court (Bundesfinanzhof) Decision of 20 August 2008 regarding the classification of an US-LLC (US Limited Liability Company) and introduction into the so called 'analogy comparison' (Typenvergleich) for the classification of foreign companies for German tax purposes(German/English version). The intention of this short compendium is to provide the international tax expert community respectively (tax) managers dealing with i...
Scientific Essay from the year 2008 in the subject Law - Tax / Fiscal Law, grade: keine, , language: English, abstract: Translation and commentation of the German Federal Tax Court (Bundesfinanzhof) Decision of 20 August 2008 regarding the classification of an US-LLC (US Limited Liability Company) and introduction into the so called 'analogy comparison' (Typenvergleich) for the classification of foreign companies for German tax purposes(German/English version). The intention of this short compendium is to provide the international tax expert community respectively (tax) managers dealing with international (partnership) cases with a first familiarization with the concept of foreign company classification for German tax purposes based on a so called 'analogy comparison' (Typenvergleich). For this purpose the Bundesfinanzhof decision of 20 August 2008 - regarding the classification of an US-LLC - shall serve as an example and is thus translated and commented in this sense.
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