The Resource Internationale Probleme mit der deutschen Zinsschranke = International problems with the German interest limitation

Internationale Probleme mit der deutschen Zinsschranke = International problems with the German interest limitation

Label
Internationale Probleme mit der deutschen Zinsschranke = International problems with the German interest limitation
Title
Internationale Probleme mit der deutschen Zinsschranke = International problems with the German interest limitation
Creator
Subject
Language
eng
Summary
On January 31st, 2008, the Austrian branch of IFA organized a meeting in Vienna to discuss the international implications of the German Tax Reform 2008. Speakers were Prof. Dr. Wolfgang Kessler, University of Freiburg, and Dr. Helmut Loukota, Consultant at the Federal Ministry of Finance. The key topic was the German ceiling placed on inter-company interest deductions which was found to create economic international double taxation. The new restrictions constitute a potential violation of the Interest and Royalty Directive of the EU and must be seen as an infringement of the non-discrimination clauses under the double taxation convention as well as under the freedom of establishment rule of Community Law. In the case of German domestic group taxation, the ceiling does not apply, whereas in the case of a cross-border group situation with an Austrian group leading company, the ceiling becomes applicable and causes discrimination
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 18 (2008),
http://library.link/vocab/creatorName
Loukota, H
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • tax reform
  • interest deduction
  • fundamental freedoms
Label
Internationale Probleme mit der deutschen Zinsschranke = International problems with the German interest limitation
Instantiates
Publication
Label
Internationale Probleme mit der deutschen Zinsschranke = International problems with the German interest limitation
Publication

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      52.37366609999999 4.9336932
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