The Resource Nochmals : Die EU-Zins-/Lizenzrichtlinie und Paragr. 8 Nr. 1 GewStG

Nochmals : Die EU-Zins-/Lizenzrichtlinie und Paragr. 8 Nr. 1 GewStG

Label
Nochmals : Die EU-Zins-/Lizenzrichtlinie und Paragr. 8 Nr. 1 GewStG
Title
Nochmals : Die EU-Zins-/Lizenzrichtlinie und Paragr. 8 Nr. 1 GewStG
Creator
Subject
Language
eng
Summary
The article deals with the add-back of interest paid on certain long-term loans to the tax base for municipal business tax purposes, at the level of the interest-paying entity. While several German tax scholars hold that this add-back is contrary to the provisions of the EU's Interest and Royalties Directive, the authors are of the opinion that this is not the case
Citation source
In: Internationales Steuerrecht. - M√ľnchen. - Vol. 14 (2005), no. 22 ; p. 773-775
http://library.link/vocab/creatorName
  • Kempf, A
  • Straubinger, P
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • Interest and Royalties Directive
  • business tax
  • local tax
  • interest
  • loan
Label
Nochmals : Die EU-Zins-/Lizenzrichtlinie und Paragr. 8 Nr. 1 GewStG
Instantiates
Publication
Label
Nochmals : Die EU-Zins-/Lizenzrichtlinie und Paragr. 8 Nr. 1 GewStG
Publication

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