The Resource Gesellschafter-Fremdfinanzierung von Kapitalgesellschaften

Gesellschafter-Fremdfinanzierung von Kapitalgesellschaften

Label
Gesellschafter-Fremdfinanzierung von Kapitalgesellschaften
Title
Gesellschafter-Fremdfinanzierung von Kapitalgesellschaften
Creator
Subject
Summary
Examination of proposed thin capitalization rules of the 1993 Business Location Improvement Act. The author compares the new provisions with existing provisions and concludes that they do not affect EEC or treaty law. He also explains the design of the safe haven rules and the effect of the provisions on group taxation
Citation source
In: Steuer und Wirtschaft. - Cologne. - Vol. 70 (1993),
http://library.link/vocab/creatorName
Herzig, N
Language note
German
http://library.link/vocab/subjectName
  • thin capitalization
  • group of companies
Label
Gesellschafter-Fremdfinanzierung von Kapitalgesellschaften
Instantiates
Publication
Abbreviated title
StW
Label
Gesellschafter-Fremdfinanzierung von Kapitalgesellschaften
Publication
Abbreviated title
StW

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932