The taxation of passive foreign investment: lessons from German experience
Year of publication: |
2009
|
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Authors: | Ruf, Martin ; Weichenrieder, Alfons J. |
Publisher: |
Munich : Center for Economic Studies and ifo Institute (CESifo) |
Subject: | Auslandsniederlassung | Steueroase | Unternehmensbesteuerung | Internationales Steuerrecht | Direktinvestition | Steuerreform | Steuerwirkung | Deutschland | foreign direct investment | CFC regulation | passive investment |
Series: | CESifo Working Paper ; 2624 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 599571306 [GVK] hdl:10419/26669 [Handle] |
Classification: | H25 - Business Taxes and Subsidies ; H73 - Interjurisdictional Differentials and Their Effects |
Source: |
-
The taxation of passive foreign investment : lessons from German experience
Ruf-Leuschner, Martina, (2009)
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CFC legislation, passive assets and the impact of the ECJ's Cadbury-Schweppes decision
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