Karin Simader/Elisabeth Titz
Limits to Tax Planning
1. Aufl. 2013
ISBN: 978-3-7073-2408-2
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Dokumentvorschau
Limits to Tax Planning (1. Auflage)
List of Abbreviations
Tabelle in neuem Fenster öffnen
Art./Arts. | Article/Article |
Bundesabgabenordnung (Austrian Federal Tax Code) | |
BB | Betriebs Berater |
BFH | Bundesfinanzhof (German Federal Tax Court) |
BGBl | Bundesgesetzblatt (Federal Law Gazette) |
CCCTB | Common Consolidated Corporate Tax Base |
CFC | Controlled Foreign Company |
CSTI | Cadbury Schweppes Treasury International |
CSTS | Cadbury Schweppes Treasury Services |
DB | Der Betrieb (periodical, Germany) |
DStR | Deutsches Steuerrecht (periodical, Germany) |
DTC | Double Tax Convention |
DTT | Double Tax Treaty |
EC | European Commission |
ECJ | European Court of Justice |
ECR | European Court Reports |
ed./eds. | editor/editors |
EEA | European Economic Area |
EEC | European Economic Community |
Einkommensteuergesetz (Austrian/German Individual Income Tax Act) | |
et seq. | and the following |
EU | European Union |
EuGH | Europäischer Gerichtshof |
FJ | Finanz Journal (periodical, Germany) |
FR | Finanz Rundschau (peridical, Germay) |
GAAR | General Anti-Avoidance Rules |
IFA | International Fiscal Association |
IfSt | Institut Finanzen und Steuern |
IP | Intellectual Property |
IStR | Internationales Steuerrecht (periodical, Germany) |
LOB | Limitation of Benefits |
m.no. | Marginal number(s) |
S. 612 MC | OECD Model Convention |
MNE | Multinational Enterprise |
MS | Member State(s) |
MSISt | Münchner Schriften zum Internationalen Steuerrecht |
OECD MC | OECD Model Convention |
OEC... |