Anwendungsbereich und Zweifelsfragen zu Paragr. 8a Abs. 6 KStG
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The work Anwendungsbereich und Zweifelsfragen zu Paragr. 8a Abs. 6 KStG 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.
The Resource
Anwendungsbereich und Zweifelsfragen zu Paragr. 8a Abs. 6 KStG
Resource Information
The work Anwendungsbereich und Zweifelsfragen zu Paragr. 8a Abs. 6 KStG 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
- Anwendungsbereich und Zweifelsfragen zu Paragr. 8a Abs. 6 KStG
- Language
- eng
- Summary
- The German Finance Ministry is reported as preparing a letter on the interpretation of Sec. 8a(6) of the Corporate Income Tax Law, dealing with the application of the German thin capitalization rules if loan capital was raised for purposes of acquiring a participation in another company, or if the qualifying shareholder/its related persons/a third party with right of recourse against the shareholder is at the same time the alienator of the participation in a company
- Citation source
- In: Deutsches Steuerrecht. - München. - Vol. 43 (2005),
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
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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/97DwJdHHbJk/" 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/97DwJdHHbJk/">Anwendungsbereich und Zweifelsfragen zu Paragr. 8a Abs. 6 KStG</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>
