The Resource Europarechtswidrigkeit des neuen Paragr. 8a KStG?

Europarechtswidrigkeit des neuen Paragr. 8a KStG?

Label
Europarechtswidrigkeit des neuen Paragr. 8a KStG?
Title
Europarechtswidrigkeit des neuen Paragr. 8a KStG?
Creator
Subject
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?
Instantiates
Publication
Label
Europarechtswidrigkeit des neuen Paragr. 8a KStG?
Publication

Library Locations

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      52.3736660 4.9336932
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