The Resource Germany : new thin-capitalisation rules - first circular issued

Germany : new thin-capitalisation rules - first circular issued

Label
Germany : new thin-capitalisation rules - first circular issued
Title
Germany : new thin-capitalisation rules - first circular issued
Creator
Subject
Language
eng
Summary
The German Ministry of Finance has issued a first circular (July 15, 2004) committing the tax authorities to a definite interpretation of some of the most important aspects of the new rules on thin capitalization. This article explains the clarifications brought by the circular, the new concepts and their impact on finance structures
Citation source
In: International tax report. - London. - (September 2004) ; p. 7-12
http://library.link/vocab/creatorName
  • Endres, D
  • Mielke, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • thin capitalization
  • loan
  • holding company
Label
Germany : new thin-capitalisation rules - first circular issued
Instantiates
Label
Germany : new thin-capitalisation rules - first circular issued

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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