Der Einfluss der Unternehmensteuerreform 2008 in Deutschland auf die Finanzierung deutscher Tochtergesellschaften = The impact of the German business tax reform 2008 on the financing of German subsidiaries
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The work Der Einfluss der Unternehmensteuerreform 2008 in Deutschland auf die Finanzierung deutscher Tochtergesellschaften = The impact of the German business tax reform 2008 on the financing of German subsidiaries represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Der Einfluss der Unternehmensteuerreform 2008 in Deutschland auf die Finanzierung deutscher Tochtergesellschaften = The impact of the German business tax reform 2008 on the financing of German subsidiaries
Resource Information
The work Der Einfluss der Unternehmensteuerreform 2008 in Deutschland auf die Finanzierung deutscher Tochtergesellschaften = The impact of the German business tax reform 2008 on the financing of German subsidiaries represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Der Einfluss der Unternehmensteuerreform 2008 in Deutschland auf die Finanzierung deutscher Tochtergesellschaften = The impact of the German business tax reform 2008 on the financing of German subsidiaries
- Language
- eng
- Summary
- The interest subsidy of the affiliated group in Germany was limited by the business tax reform 2008. This earnings stripping rule limits the deduction of interest of partnerships and corporations to 30% of the EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization). Higher interest costs can only be claimed in exceptional cases. Therefore, the principles of Austrian-German group financing have to be reconsidered. Debt financing of German subsidiaries is likely to become disadvantageous. Concerned organisations should consider how to respond to the tax amendment
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 17 (2007),
- Language note
- German
Context
Context of Der Einfluss der Unternehmensteuerreform 2008 in Deutschland auf die Finanzierung deutscher Tochtergesellschaften = The impact of the German business tax reform 2008 on the financing of German subsidiariesWork of
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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/resource/2j1UzNU0KkI/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/2j1UzNU0KkI/">Der Einfluss der Unternehmensteuerreform 2008 in Deutschland auf die Finanzierung deutscher Tochtergesellschaften = The impact of the German business tax reform 2008 on the financing of German subsidiaries</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/resource/2j1UzNU0KkI/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/2j1UzNU0KkI/">Der Einfluss der Unternehmensteuerreform 2008 in Deutschland auf die Finanzierung deutscher Tochtergesellschaften = The impact of the German business tax reform 2008 on the financing of German subsidiaries</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>
