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CFC-Regeln und unfairer Steuerwettbewerb

CFC-Regeln und unfairer Steuerwettbewerb

Material type
단행본
Personal Author
Achilles, Charlotte.
Title Statement
CFC-Regeln und unfairer Steuerwettbewerb / Charlotte Achilles.
Publication, Distribution, etc
Frankfurt am Main [u.a.] :   Lang,   2005.  
Physical Medium
XXIII, 252 p ; 21 cm.
Series Statement
Freiburger Steuerforum ;11
ISBN
3631539975
General Note
CFC = Controlled Foreign Company  
Zugl.: Freiburg (Breisgau), Univ., Diss., 2005  
Bibliography, Etc. Note
Includes bibliographical references.
Subject Added Entry-Topical Term
Controlled foreign corporations --Taxation --Germany. Double taxation --Germany. Capital movements --Law and legislation --Germany. Controlled foreign corporations --Taxation --France. Double taxation --France. Capital movements --Law and legislation --France.
000 00000nam u2200205 a 4500
001 000045250038
005 20170412112401
008 060503s2005 gw b 000 0 ger d
020 ▼a 3631539975
040 ▼a 211009 ▼c 211009 ▼d 211009
082 0 4 ▼a 336.2 ▼2 22
084 ▼a 336.2 ▼2 DDCK
090 ▼a 336.2 ▼b A178c
100 1 ▼a Achilles, Charlotte.
245 1 0 ▼a CFC-Regeln und unfairer Steuerwettbewerb / ▼c Charlotte Achilles.
260 ▼a Frankfurt am Main [u.a.] : ▼b Lang, ▼c 2005.
300 ▼a XXIII, 252 p ; ▼c 21 cm.
490 1 ▼a Freiburger Steuerforum ; ▼v 11
500 ▼a CFC = Controlled Foreign Company
500 ▼a Zugl.: Freiburg (Breisgau), Univ., Diss., 2005
504 ▼a Includes bibliographical references.
650 0 ▼a Controlled foreign corporations ▼x Taxation ▼z Germany.
650 0 ▼a Double taxation ▼z Germany.
650 0 ▼a Capital movements ▼x Law and legislation ▼z Germany.
650 0 ▼a Controlled foreign corporations ▼x Taxation ▼z France.
650 0 ▼a Double taxation ▼z France.
650 0 ▼a Capital movements ▼x Law and legislation ▼z France.
830 0 ▼a Freiburger Steuerforum ; ▼v 11.

Holdings Information

No. Location Call Number Accession No. Availability Due Date Make a Reservation Service
No. 1 Location Main Library/Western Books/ Call Number 336.2 A178c Accession No. 111360319 Availability Available Due Date Make a Reservation Service B M

Contents information

Table of Contents

Aus dem Inhalt: Maßnahmen der EU und der OECD zum unfairen Steuerwettbewerb ? CFC-Regelungen in Deutschland und Frankreich ? Kollision der nationalen CFC-Gesetzgebung mit Doppelbesteuerungsabkommen und Gemeinschaftsrecht, insbesondere Grundfreiheiten ? Kriterien des unfairen Steuerwettbewerbs als Maßstab fur die Reform der CFC-Regelungen.


Information Provided By: : Aladin

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