Attribution in tax law

The attribution (ad personam) is to be distinguished from the assignment (ad rem). In national and international tax law, the question of which addressee incurs income or assets for tax purposes is of fundamental importance. This attribution is relevant if a source of income is attributable to someone other than the owner (see beneficial owner according to § 39 AO; leasing, usufruct). In international tax law, the question of addressee and country-related "residence" comes before the assignment of contractual income types.

Was the explanation to "Attribution in tax law"Helpful? Rate now:

Weitere Erklärungen zu Steuern