Inbound tax planning with (reverse) hybrid entities - using the example of US-activities in Germany - Research portal of Justus Liebig University Giessen:

Journal article

Inbound tax planning with (reverse) hybrid entities - using the example of US-activities in Germany

Authors list: Haussmann, Katrin; Wehrheim, Michael

Publication year: 2011

Pages: 544-561

Journal: Betriebswirtschaftliche Forschung und Praxis

Volume number: 63

Issue number: 5

ISSN: 0340-5370

Publisher: 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.

Citation Styles

Harvard Citation style: 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 Citation style: 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.

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