| Autor: |
N. L., Böhmer, Julian, Schewe, Benedikt |
| Předmět: |
|
| Zdroj: |
FinanzRundschau; Dec2018, Vol. 100 Issue 23, p1092-1099, 8p |
| Abstrakt: |
The article discusses a case law concerning the addition of passive income in purview of various sections of the Körperschaftsteuergesetz (KStG) corporate income tax law and the Außensteuergesetz (AStG) foreign tax law in Germany. Topics discusses include an increase in income and the additions to corporate assets; filing of a lease agreement between a limited company and a bank based in Cyprus. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
|
