The Resource Thin capitalization in German tax law

Thin capitalization in German tax law

Label
Thin capitalization in German tax law
Title
Thin capitalization in German tax law
Creator
Subject
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),
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
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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