The Resource German government proposes major corporate tax changes affecting inbound investors

German government proposes major corporate tax changes affecting inbound investors

Label
German government proposes major corporate tax changes affecting inbound investors
Title
German government proposes major corporate tax changes affecting inbound investors
Creator
Subject
Language
  • eng
  • eng
Summary
On August 13, 2003, the German Government agreed to three drafts for new tax legislation: draft legislation for a new tax bill that includes extensive changes to the German thin capitalization rules; draft for a reform of the trade tax; and draft legislation expediting, among others, individual income tax reductions by cutting the lowest rate to 15 percent and the top rate to 42 percent from January 1, 2004. Highlights of the most important provisions in the thin capitalization rules and the loss utilization provisions
Citation source
In: Tax planning international review. - London. - Vol. 30 (2003),
http://library.link/vocab/creatorName
  • Ehlermann, C
  • Kowallik, A
  • Clemens, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • thin capitalization
  • inbound transaction
  • loss relief
  • deductions
Label
German government proposes major corporate tax changes affecting inbound investors
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2003/T/TPIR/vol.30/9_23-24.zip
Publication
Note
20030918

Library Locations

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      52.3736660 4.9336932
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