Taxing German-Dutch cross-border business activities : a legal comparison with particular focus on the new bilateral tax treaty.

Door: Jochum, Heike; Peter Essers & Joachim Englisch (eds.)

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• ISBN: 9783981489477
• Uitgever: Osnabrück : Institut für Finanz- und Steuerrecht, [2015]. Paperback. xi,570 pp. Conditie: goed
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• Details: Conditie: goed. RECHT
• Extra informatie: - Collection of articles, based on research of the German-Dutch Tax Centre, on the developments resulting from changing cross-border economic activities between the Netherlands and Germany, and their tax implications. Also, the new tax treaty between Germany and the Netherlands is analysed. Additionally, both more general and more specific research questions are addressed. Contents : Chain transactions in intra-Community trade: the Dutch and German perspective / Brinkmann, R.A. Merkx, M. -- Dutch entity theory in a practical test -- an alternative for the tax group in Germany? / Elsevier, F. Grave, J. -- Dutch/German cross-border VAT grouping / Kesteren, H. van Merkx, M. Sternberg, C. -- Entitlement to the exemption for intra-Community supplies of goods from a Dutch and German perspective / Brinkmann, R.A. Merkx, M. -- How to avoid double or non-taxation of dental prostheses in Dutch-German cross-border supplies / Alika, R. Merkx, M. -- New treaty between the Netherlands and Germany / Elsevier, F. -- Pension problems in the new Netherlands-Germany tax treaty / Bijnen, H. van Visser, M. -- Tax procedures in Germany and the Netherlands / Jonas, K. -- Tax treatment of cross-border exchange of shares in Germany and the Netherlands / Meickmann, T. -- Tax treatment of the business operations of foundations and government organizations that are subject to corporation tax: a comparison between the Netherlands and Germany / Stevens, S. -- Taxation of capital income in the Netherlands and Germany; how to find a balance between equity and efficiency / Crijns, R. Essers, P.H.J. Dusarduijn, S. -- Treaty shopping under the new DTA Germany-Netherlands by means of hybrid entities / Reinert, M. -- VAT fraud in intra-Community trade: the Dutch and German approach / Brinkmann, R.A. Merkx, M. -- VAT on private use of company cars in cross border situations: double or non-taxation? / Brinkmann, R.A. Merkx, M.
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