The Resource Foreign shareholders' financing of German corporations : tax pitfalls

Foreign shareholders' financing of German corporations : tax pitfalls

Label
Foreign shareholders' financing of German corporations : tax pitfalls
Title
Foreign shareholders' financing of German corporations : tax pitfalls
Creator
Subject
Language
eng
Summary
This article suggests that German inbound investors should carefully analyze the applicability of the correspondence principle regarding the equity and debt financing of German corporations in order to avoid a full taxation of the underlying contribution
Citation source
In: Tax notes international. - Falls Church. - Vol. 79 (2015),
http://library.link/vocab/creatorName
Loose, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • coherence principle
  • debt capital
  • equity capital
Label
Foreign shareholders' financing of German corporations : tax pitfalls
Instantiates
Publication
Label
Foreign shareholders' financing of German corporations : tax pitfalls
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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