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- Title
Verpflichtung zur Abgabe von Steueranmeldungen/ Steuererklärungen zur beschränkten Steuerpflicht bei der Überlassung von in inländischen Registern eingetragenen Rechten.
- Abstract
The article about the relevance of the German Income Tax Act (EStG) for tax returns for limited tax liability. It mentions that EStG allows a balance sheet change in amount of from tax balance sheet as a result of the change in the balance sheet in Section 4 (2) Sentence 1 EStG resulting change in profit; and right to investment allowance is also prior to a formal application in the financial year of acquisition.
- Subjects
TAX returns; FINANCIAL statements; CORPORATE profits; INVESTMENTS
- Publication
FinanzRundschau, 2020, Vol 102, Issue 23, p1115
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2020-1022312