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- Title
Titelei.
- Abstract
The article titled "Titelei" was published in the FinanzRundschau. It is the issue from August 20, 2022, representing the 104th year of the magazine. The article contains various essays on topics such as the advantages of an option for corporate tax, the classification of foreign pension plans, and time value accounts for minority shareholder-managing directors. In addition, two judgments of the Federal Fiscal Court on the topics of non-organizational excess payments and limited tax liability and obligation to deduct tax for unlimited provision of know-how are discussed. The article ends with information about an upcoming conference on international transfer pricing.
- Subjects
INCOME tax; TRANSFER pricing; PENSIONS; TAXATION; LEGAL judgments; CORPORATE taxes; LIMITED liability
- Publication
FinanzRundschau, 2022, Vol 104, Issue 16, pi
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-frontmatter10416