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US-amerikanische Subpart F-legislation und deutsche Hinzurechnungsbesteuerung

German, Julia Trennheuser, 2014
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Product details

To avoid artificial profit shifting to more tax-friendly foreign countries, the United States introduced "controlled foreign company rules" into its tax law in 1962. These served as a model for the German legislator in the design of the 7-14 AStG, which has faced considerable criticism in tax practice and literature since its introduction. Julia Trennheuser is the first to trace the origin of this criticism and demonstrates that the problems of the 7-14 AStG arise from its alignment with the US regulation.

Key specifications

topic
Economy & Law
Language
German
Author
Julia Trennheuser
Year
2014
Number of pages
260
Book cover
Paperback

General information

Item number
8737279
Publisher
Springer
Category
Reference books
Release date
18.5.2018

Book properties

topic
Economy & Law
Language
German
Author
Julia Trennheuser
Year
2014
Number of pages
260
Book cover
Paperback

Voluntary climate contribution

CO₂ emissions
0,5 kg
Climate contribution
EUR 0,12

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Product Safety

14-day cancellation right
30-day right of return if unopened
24 Months statutory warranty
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  • 1.Rheinwerk
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    0 %
  • 1.Springer
    0 %
  • 1.Stämpfli
    0 %
  • 1.Ullstein
    0 %

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How often is a product of this brand in the «Reference books» category returned?

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  • 57.Penguin Random House
    1,1 %
  • 57.Piper
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    1,2 %
  • 60.Don Bosco
    1,2 %
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