Despite guidance, questions remain under new German thin cap rules
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The work Despite guidance, questions remain under new German thin cap rules 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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Despite guidance, questions remain under new German thin cap rules
Resource Information
The work Despite guidance, questions remain under new German thin cap rules 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
- Despite guidance, questions remain under new German thin cap rules
- Summary
- Discusses the new German thin capitalization rules in Sec. 8a of the Corporation Tax Act and underlines the fact that issues surrounding interest payments by German subsidiaries to foreign affiliates remain unresolved. The authors indicate that several official interpretations are highly likely to be challenged in court
- Citation source
- In: Journal of international taxation. - New York. - Vol. 6 (1995),
- Geographic coverage
- European Union
- Language note
- English
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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/AFvELP-Q16w/" 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/AFvELP-Q16w/">Despite guidance, questions remain under new German thin cap rules</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>
