The Resource Guaranteed third party corporate financing : new notice from the Federal Ministry of Finance

Guaranteed third party corporate financing : new notice from the Federal Ministry of Finance

Label
Guaranteed third party corporate financing : new notice from the Federal Ministry of Finance
Title
Guaranteed third party corporate financing : new notice from the Federal Ministry of Finance
Creator
Subject
Language
eng
Summary
During 2004, changes were made to the thin capitalization rules in Germany. These thin capitalization rules also apply in the case of debt financing by a third party entitled to recourse. The purpose of this article is to consider the effects of these rules, comment on the results of discussions with the Heads of the Tax Authorities and provide examples on: in rem security interest; restriction on disposal; and consent to immediate execution
Citation source
In: Tax planning international review. - London. - Vol. 32 (2005),
http://library.link/vocab/creatorName
  • Klein, S
  • Birkholz, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • thin capitalization
  • debt capital
Label
Guaranteed third party corporate financing : new notice from the Federal Ministry of Finance
Instantiates
Publication
Label
Guaranteed third party corporate financing : new notice from the Federal Ministry of Finance
Publication

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