The Resource Thin capitalization in German tax law
Thin capitalization in German tax law
Resource Information
The item Thin capitalization in German tax law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Thin capitalization in German tax law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- A summary of the current legal situation regarding the classification of interest on shareholder loans as hidden profit distributions and identifies the planning implications imposed by the current situation, taking into account the potential for future enactment of thin capitalization legislation by German legislators.
- Label
- Thin capitalization in German tax law
- Title
- Thin capitalization in German tax law
- Summary
- A summary of the current legal situation regarding the classification of interest on shareholder loans as hidden profit distributions and identifies the planning implications imposed by the current situation, taking into account the potential for future enactment of thin capitalization legislation by German legislators.
- Citation source
- In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 46 (1992), no. 8 ; p. 393-397
- http://library.link/vocab/creatorName
-
- Dehnen, P.H
- Rhines, R.A
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
- thin capitalization
- Label
- Thin capitalization in German tax law
- Label
- Thin capitalization in German tax law
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Thin-capitalization-in-German-tax-law/cEM7TZ6kEfw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Thin-capitalization-in-German-tax-law/cEM7TZ6kEfw/">Thin capitalization in German tax law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Thin-capitalization-in-German-tax-law/cEM7TZ6kEfw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Thin-capitalization-in-German-tax-law/cEM7TZ6kEfw/">Thin capitalization in German tax law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
