The Resource Europarechtswidrigkeit des neuen Paragr. 8a KStG?
Europarechtswidrigkeit des neuen Paragr. 8a KStG?
Resource Information
The item Europarechtswidrigkeit des neuen Paragr. 8a KStG? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Europarechtswidrigkeit des neuen Paragr. 8a KStG? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Generally as from 2004, a new thin capitalization regime applies in Germany. The old regime was abolished following a decision of the European Court of Justice. The compatibility of the new regime with EC laws is discussed and the conclusion is reached that the new rules, if interpreted in accordance with EC law, do not infringe the freedom of establishment under the EC Treaty
- Language
- eng
- Label
- Europarechtswidrigkeit des neuen Paragr. 8a KStG?
- Title
- Europarechtswidrigkeit des neuen Paragr. 8a KStG?
- Language
- eng
- Summary
- Generally as from 2004, a new thin capitalization regime applies in Germany. The old regime was abolished following a decision of the European Court of Justice. The compatibility of the new regime with EC laws is discussed and the conclusion is reached that the new rules, if interpreted in accordance with EC law, do not infringe the freedom of establishment under the EC Treaty
- Citation source
- In: GmbHRundschau. - Köln. - (2004),
- http://library.link/vocab/creatorName
- Hahn, H. (Hartmut)
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- thin capitalization
- hidden profit distribution
- hidden profit distribution
- fundamental freedoms
- Label
- Europarechtswidrigkeit des neuen Paragr. 8a KStG?
- Label
- Europarechtswidrigkeit des neuen Paragr. 8a KStG?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Europarechtswidrigkeit-des-neuen-Paragr.-8a/tYBOoRSyEnY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Europarechtswidrigkeit-des-neuen-Paragr.-8a/tYBOoRSyEnY/">Europarechtswidrigkeit des neuen Paragr. 8a KStG?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Europarechtswidrigkeit-des-neuen-Paragr.-8a/tYBOoRSyEnY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Europarechtswidrigkeit-des-neuen-Paragr.-8a/tYBOoRSyEnY/">Europarechtswidrigkeit des neuen Paragr. 8a KStG?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
