German Organschaft in Corporate Tax

Weekblad Fiscaal Recht, No. 6901, p. 472-479

9 Pages Posted: 25 Mar 2012 Last revised: 20 Jun 2013

See all articles by Martin Boer

Martin Boer

University of Groningen - Faculty of Law; Max Planck Institute for Tax Law and Public Finance

Date Written: April 7, 2011

Abstract

In this article, the German Organschaft in Corporate Tax Law will be described, and a legal comparison with the Dutch fiscal unity will be made.

Note: Downloadable document is in Dutch.

Keywords: Organschaft, Group Taxation, Fiscal Unity

Suggested Citation

Boer, Martin, German Organschaft in Corporate Tax (April 7, 2011). Weekblad Fiscaal Recht, No. 6901, p. 472-479, Available at SSRN: https://ssrn.com/abstract=2026414

Martin Boer (Contact Author)

University of Groningen - Faculty of Law ( email )

9700 AS Groningen
Netherlands

Max Planck Institute for Tax Law and Public Finance ( email )

Marstallplatz 1
Munich, 80539
Germany

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