Journalartikel

Jahr der Veröffentlichung: 2011

Seiten: 544-561

Zeitschrift: Betriebswirtschaftliche Forschung und Praxis

Bandnummer: 63

Heftnummer: 5

ISSN: 0340-5370

Verlag: NWB-Verlag

Abstract: 
This paper examines Inbound tax planning procedures with hybrid or reverse hybrid entities using the example of US-activities in Germany. In contrast with Outbound activities Inbound tax planning has not attracted adequate interest in German tax literature yet. The application of US check-the-box regulations can lead to hybrid or reverse hybrid entities whose treatment according to US and German tax laws including the joint double taxation treaty is analyzed. The concluding calculation deals with using the approach of hybrid or reverse hybrid entities for trans-border tax planning.

Harvard-Zitierstil: Haussmann, K. and Wehrheim, M. (2011) Inbound tax planning with (reverse) hybrid entities - using the example of US-activities in Germany, Betriebswirtschaftliche Forschung und Praxis, 63(5), pp. 544-561

APA-Zitierstil: Haussmann, K., & Wehrheim, M. (2011). Inbound tax planning with (reverse) hybrid entities - using the example of US-activities in Germany. Betriebswirtschaftliche Forschung und Praxis. 63(5), 544-561.