The Resource New German circular on thin cap rules

New German circular on thin cap rules

Label
New German circular on thin cap rules
Title
New German circular on thin cap rules
Creator
Subject
Language
eng
Summary
The Federal Ministry of Finance has given further guidance on the interpretation of German thin capitalisation rules in a circular dated July 22, 2005. The circular contains comments on current open cases relating to several banks involved in debt financing
Citation source
In: Tax planning international transfer pricing. - London. - Vol. 6 (2005),
http://library.link/vocab/creatorName
  • Kleutgens, I
  • Penndorf, H
  • Sinewe, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • thin capitalization
  • banking
  • debt capital
  • back-to-back loan
Label
New German circular on thin cap rules
Publication

Library Locations

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