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Zuzug und Wegzug von Kapitalgesellschaften im Steuerrecht : ein Überblick zu den steuerlichen Folgen von Daily Mail, Centros, Überseering und Inspire Art

Aigner, Dietmar Johannes; Kofler, Georg; Tumpel, Michael - 2004

Persistent link: https://www.econbiz.de/10002110155

Internationale Umgründungen : gesellschafts- und steuerrechtliche Grundlagen, Querschnittsfragen, aktuelle Entwicklungen

Achatz, Markus (ed.); Aigner, Dietmar Johannes (contributor) - 2005

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The implementation and lasting effects of the multilateral instrument

Kofler, Georg (ed.); Lang, Michael (ed.); Owens, Jeffrey (ed.) - 2021

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Controlled foreign company legislation

Kofler, Georg (ed.); Krever, Richard E. (ed.); … - Annual Rust Conference <2019, Wien> - 2020

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OS ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) Concerning the Application of Transfer Pricing Rules to Transactions between Resident and N...

Pinto Nogueira, João Félix; Garcia Prats, Francisco … - 2020

This article is focused on the Court's decision in Hornbach-Baumarkt (Case C-382/16) (Hornbach) which is an important clarification of the conditional compatibility of arm's length-based domestic transfer pricing legislation with the freedom of establishment. Hornbach follows and confirms the...

Persistent link: https://www.econbiz.de/10014095435