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Germany - Tax Refund Entitlement in Germany for Hybrid Entities

Country:
Germany
Author:
C. Kahlenberg
Issue:
European Taxation, 2015 (Volume 55), No 12
Published:
13 November 2015
The following note outlines the German regulation in section 50d(1) sentence 11 of the German Income Tax Act, which exclusively addresses withholding tax refunds for hybrid entities. A selection of examples illustrates the discussions that have arisen to date with regard to the scope of the regulation.
 
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