German-controlled IFSCs not abusive : decisions of the Supreme Tax Court of 19 January 2000

Journal
Author
Kraft, G.
Country
Germany
Published Date
Issue
European Taxation 2000 (Volume 40), No. 7
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author analyses two recent landmark decisions of the German Bundesfinanzhof (Supreme Tax Court) on German outbound taxation