Taxing German-Dutch cross-border business activities: a legal comparison with particular focus on the new bilateral tax treaty
Gespeichert in:
| Weitere Verfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Nordhorn
Schöpe
2015
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XI, 570 S. graph. Darst. |
| ISBN: | 9783981489477 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804153305429966848 |
|---|---|
| adam_text | Titel: Taxing German-Dutch cross-border business activities
Autor: Jochum, Heike
Jahr: 2015
TABLE OF CONTENT
Peter Essers
The Radical Changes made to Dutch Tax Regulations during the Second
World War p. 1
Robert Crijns/ Peter Essers/ Sonja Dusarduijn
Taxation of Capital Income in the Netherlands and Germany; how to find a Bal¬
ance between Equity and Efficiency p. 51
Philipp Kepper
A Comparison of the New Principles on the Attribution of Profits to Permanent
Establishments between Germany and the Netherlands p. 81
Bert Alink
A Comparison between the German and Dutch Wage Tax Base and (the) Social
Security (System) p- 95
Stan Stevens
Tax Treatment of the Business Operations of Foundations and Government
Organizations that are Subject to Corporation Tax: a Comparison between the
Netherlands and Germany p. 109
Frank Elsweier/Johannes Grave,/Jeroen van Strien
The Non-Arm s Length Loan in Comparative Law Perspective with
Germany p. 177
Till Meickmann
Tax Treatment of Cross-Border Exchange of Shares in Germany and the
Netherlands p-195
Frank Elsweier/Johannes Grave
Dutch Entity Theory in a Practical Test — an Alternative for the Tax Group in
Germany? p. 223
Frank Elsweier J Jeroen van Strien
The German Earnings Stripping Measure: is it an Attractive Option for the
Netherlands? p- 237
IX
Rebecca Alika Brinkmann I Madeleine Merkx
Chain Transactions in Intra-Community Trade: the Dutch and German
Perspective p. 253
Rebecca Alika Brinkmann ¡Madeleine Merkx
Entitlement to the Exemption for Intra-Community Supplies of Goods from a
Dutch and German Perspective p. 279
Rebecca Alika Brinkmann/Madeleine Merkx
VAT Fraud in Intra-Community Trade: the Dutch and German Approach..p. 301
Kristy Jonas
Tax Procedures in Germany and the Netherlands p. 323
Philipp J. Thiele
The Advance Ruling System of the Netherlands and Germany p. 357
Till Meickmann
The German-Dutch Joint Tax Audit Pilot Project from a Legal Perspective in
Germany p. 393
Frank Elsweier
New Treaty between the Netherlands and Germany p. 405
Daniel Smit
The Compartmentalization Doctrine under the New Tax Treaty between the
Netherlands and Germany p. 419
Heike Jochum
The Treatment of Hybrid Entities under the New Double Taxation Agreement:
Germany — Netherlands p. 445
Maria Reinert
Treaty Shopping under the New DTA Germany - Netherlands by Means of
Hybrid Entities p. 469
X
Helga van Bijnen /Michael Visser
Pension Problems in the New Netherlands-Germany Tax Treaty p. 485
Benedikt Schewe
The Discriminatory Treatment of Dividend Income Generated by Dutch Pension
Funds under German Tax Law p. 495
Herman van Kesteren/Madeleine Merkx/ Christian Sternberg
Dutch/German Cross-Border VAT Grouping p. 513
Rebecca Alika Brinkmann/Madeleine Merkx
How to avoid Double or Non-Taxation of Dental Prostheses in Dutch-German
Cross-Border Supplies p. 537
Rebecca Alika Brinkmann/Madeleine Merkx
VAT on Private Use of Company Cars in Cross Border Situations: Double or
Non-Taxation? p. 545
XI
|
| any_adam_object | 1 |
| author2 | Jochum, Heike 1968- Essers, P. H. J. 1957- Englisch, Joachim 1973- |
| author2_role | edt edt edt |
| author2_variant | h j hj p h j e phj phje j e je |
| author_GND | (DE-588)122851498 (DE-588)124146287 (DE-588)113044674 |
| author_facet | Jochum, Heike 1968- Essers, P. H. J. 1957- Englisch, Joachim 1973- |
| building | Verbundindex |
| bvnumber | BV042541549 |
| classification_rvk | PP 6845 |
| ctrlnum | (OCoLC)910312721 (DE-599)DNB1068079975 |
| dewey-full | 343.4920526 340 343.430526 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law 340 - Law |
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| dewey-search | 343.4920526 340 343.430526 |
| dewey-sort | 3343.4920526 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| format | Book |
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| id | DE-604.BV042541549 |
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| institution | BVB |
| isbn | 9783981489477 |
| language | English |
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| physical | XI, 570 S. graph. Darst. |
| publishDate | 2015 |
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| spelling | Taxing German-Dutch cross-border business activities a legal comparison with particular focus on the new bilateral tax treaty publ. by Heike Jochum ... Nordhorn Schöpe 2015 XI, 570 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd rswk-swf Rechtsvergleich (DE-588)4115712-6 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Niederlande (DE-588)4042203-3 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Deutschland (DE-588)4011882-4 g Niederlande (DE-588)4042203-3 g Steuerrecht (DE-588)4116614-0 s Rechtsvergleich (DE-588)4115712-6 s DE-604 Doppelbesteuerungsabkommen (DE-588)4070544-4 s Jochum, Heike 1968- (DE-588)122851498 edt Essers, P. H. J. 1957- (DE-588)124146287 edt Englisch, Joachim 1973- (DE-588)113044674 edt HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027975592&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Taxing German-Dutch cross-border business activities a legal comparison with particular focus on the new bilateral tax treaty Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd Rechtsvergleich (DE-588)4115712-6 gnd Steuerrecht (DE-588)4116614-0 gnd |
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| title | Taxing German-Dutch cross-border business activities a legal comparison with particular focus on the new bilateral tax treaty |
| title_auth | Taxing German-Dutch cross-border business activities a legal comparison with particular focus on the new bilateral tax treaty |
| title_exact_search | Taxing German-Dutch cross-border business activities a legal comparison with particular focus on the new bilateral tax treaty |
| title_full | Taxing German-Dutch cross-border business activities a legal comparison with particular focus on the new bilateral tax treaty publ. by Heike Jochum ... |
| title_fullStr | Taxing German-Dutch cross-border business activities a legal comparison with particular focus on the new bilateral tax treaty publ. by Heike Jochum ... |
| title_full_unstemmed | Taxing German-Dutch cross-border business activities a legal comparison with particular focus on the new bilateral tax treaty publ. by Heike Jochum ... |
| title_short | Taxing German-Dutch cross-border business activities |
| title_sort | taxing german dutch cross border business activities a legal comparison with particular focus on the new bilateral tax treaty |
| title_sub | a legal comparison with particular focus on the new bilateral tax treaty |
| topic | Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd Rechtsvergleich (DE-588)4115712-6 gnd Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Doppelbesteuerungsabkommen Rechtsvergleich Steuerrecht Niederlande Deutschland Aufsatzsammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027975592&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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