Verträge über Software-Entwicklung mit ausländischen Kapitalgesellschaften — Manchmal ist weniger mehr.
| Autor: | Roder-Hießerich, Verena |
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| Zdroj: | Computer und Recht; Jun2021, Vol. 37 Issue 6, p374-379, 6p |
| Abstrakt: | The article deals with the question of whether with a cross-border commissioning of software development by German companies withholding tax according to section 49 Abs. 1 Nr. 2 f.) S. 1 aa), 50a Abs. 1 Nr. 3 Einkommensteuergesetz and could be discharged. It uses relevant letter from the Bundesministeriums für Finanzen from 2017, to examine what extent a cautious granting of rights by the developing company to the German client can be helpful. |
| Databáze: | Complementary Index |
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