Germany’s Statutory Treatment of Special Payments

Foreign partners in German partnerships shouldtake note of the new statutory treatment of specialpayments (Sondervergütungen) now codified in section50d paragraph 10 of the Income Tax Act (Einkommensteuergesetz,or EStG). The question iswhether these special payments qualify as businessprofits according to article 7 of the OECD modeltreaty or as interest according to article 11 of theOECD model.[...]

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Year of publication:	2009-12-14
Authors:	Kessler, Wolfgang ; Eicke, Rolf
Institutions:	Universität <Freiburg, Breisgau> / Lehrstuhl für Betriebswirtschaftliche Steuerlehre
Subject:	Steuer \| Außenhandel \| external trade \| Buchführung \| accounting standards \| Deutschland / Einkommensteuergesetz \| Sondervergütung

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Extent:	543744 bytes 6 p. application/pdf
Series:	Albert-Ludwigs-Universität Freiburg - Lehrstuhl für Betriebswirtschaftliche Steuerlehre - publications Tax Notes Int’l, p. 871
Type of publication:	Book / Working Paper
Language:	English
Classification:	Bookkeeping and balancing of an account ; Corporate tax policy ; Individual Working Papers, Preprints ; Germany. General Resources
Source:	USB Cologne (business full texts)

Persistent link: https://www.econbiz.de/10009248922