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| Reference: Complete transfer of functions (Funktionsausgliederung) Reference information: According to the administrative guidelines, a transfer of functions can occur as follows: - Complete transfer of functions (Funktionsausgliederung)—for example, when manufacturing and distribution are transferred to a foreign affiliate. - Reduction of functions (Funktionsabschmelzung), in which an entity diminishes its role in a certain function. This is the case when a manufacturer and distributor transfers one of the two functions. http://us.kpmg.com/microsite/taxnewsflash/tp/2009/Germany_BN... -------------------------------------------------- Note added at 1 hr (2011-08-11 10:18:45 GMT) -------------------------------------------------- Oops, sorry, the reference title should be Reduction of functions (Funktionsabschmelzung) |
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15 hrs |
| Reference Reference information: www.unternehmensteuerreform.de/media/Jahndorf.pdfDateiformat: PDF/Adobe Acrobat - Schnellansicht Funktionsabschmelzung und Funktionsabspaltung un- terscheiden sich also dadurch, dass im ersten Fall die. Gewinnchancen ins Ausland verlagert werden, ... http://www.unternehmensteuerreform.de/media/Jahndorf.pdf -------------------------------------------------- Note added at 16 hrs (2011-08-12 00:39:23 GMT) -------------------------------------------------- www.investorwords.com/1741/erosion.html - Cachederosion - definition of erosion - When an innovation or technological breakthrough reduces the value of one or more of a company's existing assets |
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