Extrait
Inhaltsverzeichnis
Abstract
Introduction and methods
Results and discussion
1. Principle of subsidiarity
2.
2.2 Exceptions from the flat rate withholding tax according to § 32d Par. 2 EStG
2.2.1 Exceptions for capital investments within the meaning of § 20 Par. 1 No. 4 and 7 EStG
2.2.2 Exceptions for capital investments within the meaning of § 20 Par. 1 No. 6 EStG
2.2.3 Exceptions for capital investments within the meaning of § 20 Par. 1 No. 1 and 2 EStG
2.3 Assessment according to § 32d Par. 3 EStG
2.4 Assessment according to § 32d Par. 4 EStG
2.5 Assessment according to § 32d Par. 6 EStG
Summary
References
Fin de l'extrait de 13 pages
- Citation du texte
- Andreas Laux (Auteur), 2011, Systematic non-application fields of the flat rate withholding tax, Munich, GRIN Verlag, https://www.grin.com/document/184878
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