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.
关于作者
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).
来自同一作者的更多电子书 / 编辑
1,645 此类电子书
