The Resource A critique of Germany's proposed thin capitalization rules

A critique of Germany's proposed thin capitalization rules

Label
A critique of Germany's proposed thin capitalization rules
Title
A critique of Germany's proposed thin capitalization rules
Creator
Subject
Summary
This article discusses tax reform proposals regarding debt/equity legislation in Germany. The author concentrates on the ramifications of the proposed rules for shareholder debt financing under section 8 of the Corporation Tax Law, underlining some problems, e.g. the discrimination against holding companies by reducing the equity by the amount of investments
Citation source
In: Tax Notes International. - Arlington. - Vol. 5 (1992),
http://library.link/vocab/creatorName
  • Bogenschütz, E
  • Pugh, E
Language note
English
http://library.link/vocab/subjectName
thin capitalization
Label
A critique of Germany's proposed thin capitalization rules
Instantiates
Publication
Abbreviated title
TaxNint
Label
A critique of Germany's proposed thin capitalization rules
Publication
Abbreviated title
TaxNint

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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