A critique of Germany's proposed thin capitalization rules
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The work A critique of Germany's proposed thin capitalization 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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A critique of Germany's proposed thin capitalization rules
Resource Information
The work A critique of Germany's proposed thin capitalization 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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- A critique of Germany's proposed thin capitalization rules
- Summary
- This article discusses tax reform proposals regarding debt/equity legislation in Germany. The author concentrates on the ramifications of the proposed rules for shareholder debt financing under section 8 of the Corporation Tax Law, underlining some problems, e.g. the discrimination against holding companies by reducing the equity by the amount of investments
- Citation source
- In: Tax Notes International. - Arlington. - Vol. 5 (1992),
- Language note
- English
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Context of A critique of Germany's proposed thin capitalization rulesWork of
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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/-oz_gH4ug5Y/" 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/-oz_gH4ug5Y/">A critique of Germany's proposed thin capitalization 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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
