Abstract
Resident corporate entities are subject to unlimited tax liability to West German taxation on income from all sources, both domestic and foreign. German corporate income tax law distinguishes between taxpayers subject to unlimited and limited tax liability, residents have unlimited liability and non-residents limited liability; Resident companies are those whose seat or place of management is in West Germany.
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References
Article 68 (a) Income Tax Ordinance.
Article 68 (b) Income Tax Ordinance.
See Double Taxation Relief Provisions page 110
Aussensteuergesetz.
Article 2 Foreign Investment Act.
Section 7–14 Aussensteuergesetz.
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© 1978 Springer Science+Business Media Dordrecht
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Clerin-Lison, R.M. (1978). West Germany. In: Taxation Planning for Middle East Operations. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-4477-5_15
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DOI: https://doi.org/10.1007/978-94-017-4477-5_15
Publisher Name: Springer, Dordrecht
Print ISBN: 978-90-200-0515-8
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