The Resource Group financing : from thin capitalization to interest deduction limitation rules
Group financing : from thin capitalization to interest deduction limitation rules
Resource Information
The item Group financing : from thin capitalization to interest deduction limitation rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Group financing : from thin capitalization to interest deduction limitation rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Group financing : from thin capitalization to interest deduction limitation rules
- Title
- Group financing : from thin capitalization to interest deduction limitation rules
- 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
- Label
- Group financing : from thin capitalization to interest deduction limitation rules
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Group-financing--from-thin-capitalization-to/GWhrcuZk0PI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Group-financing--from-thin-capitalization-to/GWhrcuZk0PI/">Group financing : from thin capitalization to interest deduction limitation rules</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Group-financing--from-thin-capitalization-to/GWhrcuZk0PI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Group-financing--from-thin-capitalization-to/GWhrcuZk0PI/">Group financing : from thin capitalization to interest deduction limitation rules</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
