The Resource Anwendungsbereich und Zweifelsfragen zu Paragr. 8a Abs. 6 KStG

Anwendungsbereich und Zweifelsfragen zu Paragr. 8a Abs. 6 KStG

Label
Anwendungsbereich und Zweifelsfragen zu Paragr. 8a Abs. 6 KStG
Title
Anwendungsbereich und Zweifelsfragen zu Paragr. 8a Abs. 6 KStG
Creator
Subject
Language
eng
Summary
The German Finance Ministry is reported as preparing a letter on the interpretation of Sec. 8a(6) of the Corporate Income Tax Law, dealing with the application of the German thin capitalization rules if loan capital was raised for purposes of acquiring a participation in another company, or if the qualifying shareholder/its related persons/a third party with right of recourse against the shareholder is at the same time the alienator of the participation in a company
Citation source
In: Deutsches Steuerrecht. - M√ľnchen. - Vol. 43 (2005),
http://library.link/vocab/creatorName
Bindl, E
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • thin capitalization
  • corporate finance
  • group financing
Label
Anwendungsbereich und Zweifelsfragen zu Paragr. 8a Abs. 6 KStG
Instantiates
Publication
Label
Anwendungsbereich und Zweifelsfragen zu Paragr. 8a Abs. 6 KStG
Publication

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