Ruediger Urbahns 
The Tax Treatment of Income derived by a Partner resident in Germany from foreign Partnerships [EPUB ebook] 
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 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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About the author

Rüdiger Urbahns lebt und arbeitet in Hamburg und hat knapp 30 Jahre praktische Erfahrung als Steuer- und Finanzexperte in unterschiedlichen Positionen bei der Finanzverwaltung und in der Steuerberatung. Aktuell ist Rüdiger Urbahns als Syndikus-Steuerberater in Hamburg tätig (www.stburbahns.de).

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Language English ● Format EPUB ● Pages 39 ● ISBN 9783640237364 ● File size 22.6 MB ● Publisher GRIN Verlag ● City München ● Country DE ● Published 2008 ● Edition 1 ● Downloadable 24 months ● Currency EUR ● ID 4019511 ● Copy protection without

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