The Resource Müssen konzerninterne Darlehen zukünftig besichert werden?

Müssen konzerninterne Darlehen zukünftig besichert werden?

Label
Müssen konzerninterne Darlehen zukünftig besichert werden?
Title
Müssen konzerninterne Darlehen zukünftig besichert werden?
Creator
Subject
Language
  • ger
  • eng
Summary
The Federal Tax Court (FTC) perpetuates its case law concerning the need of collaterals for intercompany loan transactions. In its recent judgment dated 19 February 2020, the FTC confirmed its view that intercompany loans are on their merits only at arm's length within the meaning of section 1 of the German Foreign Tax Act (FTA) if they are secured. The Federal Constitutional Court (FCC) denied this interpretation of the arm's length principle in its verdict dated 4 March 2021. This article discusses the practical implications of the FTC and FCC case law and deals in particular with the question of whether and how intercompany loans should be secured under the "price-setting approach"
Citation source
In: Internationale SteuerRundschau. - Köln. - Vol. 10 (2021), no. 5 ; p. 165-172
http://library.link/vocab/creatorName
  • Ebeling, F
  • Borgmann, M
Geographic coverage
  • Europe
  • European Union
Language note
German
http://library.link/vocab/subjectName
  • case law
  • arm's length principle
  • intercompany loan
Label
Müssen konzerninterne Darlehen zukünftig besichert werden?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/G-I/ISR/5_165-172.pdf
Publication
Note
20210518

Library Locations

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