The Resource Nochmals : Die EU-Zins-/Lizenzrichtlinie und Paragr. 8 Nr. 1 GewStG
Nochmals : Die EU-Zins-/Lizenzrichtlinie und Paragr. 8 Nr. 1 GewStG
Resource Information
The item Nochmals : Die EU-Zins-/Lizenzrichtlinie und Paragr. 8 Nr. 1 GewStG 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 Nochmals : Die EU-Zins-/Lizenzrichtlinie und Paragr. 8 Nr. 1 GewStG 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
- The article deals with the add-back of interest paid on certain long-term loans to the tax base for municipal business tax purposes, at the level of the interest-paying entity. While several German tax scholars hold that this add-back is contrary to the provisions of the EU's Interest and Royalties Directive, the authors are of the opinion that this is not the case
- Language
- eng
- Label
- Nochmals : Die EU-Zins-/Lizenzrichtlinie und Paragr. 8 Nr. 1 GewStG
- Title
- Nochmals : Die EU-Zins-/Lizenzrichtlinie und Paragr. 8 Nr. 1 GewStG
- Language
- eng
- Summary
- The article deals with the add-back of interest paid on certain long-term loans to the tax base for municipal business tax purposes, at the level of the interest-paying entity. While several German tax scholars hold that this add-back is contrary to the provisions of the EU's Interest and Royalties Directive, the authors are of the opinion that this is not the case
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 14 (2005), no. 22 ; p. 773-775
- http://library.link/vocab/creatorName
-
- Kempf, A
- Straubinger, P
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- Interest and Royalties Directive
- business tax
- local tax
- interest
- loan
- Label
- Nochmals : Die EU-Zins-/Lizenzrichtlinie und Paragr. 8 Nr. 1 GewStG
- Label
- Nochmals : Die EU-Zins-/Lizenzrichtlinie und Paragr. 8 Nr. 1 GewStG
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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/Nochmals--Die-EU-Zins-Lizenzrichtlinie-und/CACrPvMxLPY/" 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/Nochmals--Die-EU-Zins-Lizenzrichtlinie-und/CACrPvMxLPY/">Nochmals : Die EU-Zins-/Lizenzrichtlinie und Paragr. 8 Nr. 1 GewStG</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/Nochmals--Die-EU-Zins-Lizenzrichtlinie-und/CACrPvMxLPY/" 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/Nochmals--Die-EU-Zins-Lizenzrichtlinie-und/CACrPvMxLPY/">Nochmals : Die EU-Zins-/Lizenzrichtlinie und Paragr. 8 Nr. 1 GewStG</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>
