The Resource Group financing : from thin capitalization to interest deduction limitation rules

Group financing : from thin capitalization to interest deduction limitation rules

Label
Group financing : from thin capitalization to interest deduction limitation rules
Title
Group financing : from thin capitalization to interest deduction limitation rules
Creator
Subject
Language
eng
Summary
This article discusses the evolution of thin capitalization rules in Germany and the European Union. Topics addressed include jurisprudence of the European Court of Justice (Lankhorst-Hohorst, Test Claimants in the Thin Cap Group Litigation); past and present German rules on the tax treatment of interest expense, including the new interest deduction limitation rules; and criticism to date of the new German rules
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 16 (2009),
http://library.link/vocab/creatorName
  • Brocke, K. von
  • Garcia Perez, E
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • thin capitalization
  • group financing
  • interest deduction
  • ECJ case law
Label
Group financing : from thin capitalization to interest deduction limitation rules
Instantiates
Publication
Label
Group financing : from thin capitalization to interest deduction limitation rules
Publication

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