The Taxation of Economic Activities of Spanish Corporations in Germany - Critical Analysis and Exemplary Comparison of the Effective Tax Burden

被引：0

作者：

Kussmaul, Heinz ^{[1
]}

Ruiner, Christoph ^{[1
]}

机构：

[1] Univ Saarland, Betriebswirtschaftliches Inst Steuerlehre & Entre, Inst Existenzgrundung Mittelstand, D-6600 Saarbrucken, Germany

来源：

BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS | 2011年 / 63卷 / 05期

关键词：

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The sustained increase in shareholder value is the primary goal of companies. Its achievement is greatly influenced by the overall tax burden. The optimization of the overall tax burden of an international unitary enterprise or of an international group is, however, due to the large number of regulations, quite difficult. This paper shows these problems with respect to the tax consequences of a Spanish parent company doing business in Germany.

引用

页码：562 / 583

页数：22