The Resource German government proposes major corporate tax changes affecting inbound investors
German government proposes major corporate tax changes affecting inbound investors
Resource Information
The item German government proposes major corporate tax changes affecting inbound investors 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 German government proposes major corporate tax changes affecting inbound investors 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
- On August 13, 2003, the German Government agreed to three drafts for new tax legislation: draft legislation for a new tax bill that includes extensive changes to the German thin capitalization rules; draft for a reform of the trade tax; and draft legislation expediting, among others, individual income tax reductions by cutting the lowest rate to 15 percent and the top rate to 42 percent from January 1, 2004. Highlights of the most important provisions in the thin capitalization rules and the loss utilization provisions
- Language
- eng
- Label
- German government proposes major corporate tax changes affecting inbound investors
- Title
- German government proposes major corporate tax changes affecting inbound investors
- Language
- eng
- Summary
- On August 13, 2003, the German Government agreed to three drafts for new tax legislation: draft legislation for a new tax bill that includes extensive changes to the German thin capitalization rules; draft for a reform of the trade tax; and draft legislation expediting, among others, individual income tax reductions by cutting the lowest rate to 15 percent and the top rate to 42 percent from January 1, 2004. Highlights of the most important provisions in the thin capitalization rules and the loss utilization provisions
- Citation source
- In: Tax planning international review. - London. - Vol. 30 (2003),
- http://library.link/vocab/creatorName
-
- Ehlermann, C
- Kowallik, A
- Clemens, M
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- thin capitalization
- inbound transaction
- loss relief
- deductions
- Label
- German government proposes major corporate tax changes affecting inbound investors
- Label
- German government proposes major corporate tax changes affecting inbound investors
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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/German-government-proposes-major-corporate-tax/g8m3tDX-gQs/" 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/German-government-proposes-major-corporate-tax/g8m3tDX-gQs/">German government proposes major corporate tax changes affecting inbound investors</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="https://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/German-government-proposes-major-corporate-tax/g8m3tDX-gQs/" 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/German-government-proposes-major-corporate-tax/g8m3tDX-gQs/">German government proposes major corporate tax changes affecting inbound investors</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
