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- Title
Besteuerung nach § 6 Abs. 1 S. 2 AStG bei einer teilentgeltlichen Übertragung von Anteilen an einer Kapitalgesellschaft i.S.d. Art. 13 Abs. 2 b) DBA USA.
- Authors
N. L.
- Abstract
The article discusses a case law on taxation of transfer of shares in a corporation with Section 6 (1) sentence 2 of the Außensteuergesetz (AStG) foreign tax law of additional taxation in Germany. It mentions that basis of a common value and income from commercial operations also includes profit from the sale of shares in a corporation and capital gain. It also mentions Section 1 of the Income Tax Act on unlimited tax liability and rules of exit taxation.
- Subjects
TAXATION of stock transfers; CORPORATE taxes; TAXATION of corporate profits; CAPITAL gains tax
- Publication
FinanzRundschau, 2019, Vol 101, Issue 17, p828
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2019-1011710