Das (einstweilige) Nichtstun als Gestaltungsmittel gegen den para 8 a KStG
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The work Das (einstweilige) Nichtstun als Gestaltungsmittel gegen den para 8 a KStG 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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Das (einstweilige) Nichtstun als Gestaltungsmittel gegen den para 8 a KStG
Resource Information
The work Das (einstweilige) Nichtstun als Gestaltungsmittel gegen den para 8 a KStG 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
- Das (einstweilige) Nichtstun als Gestaltungsmittel gegen den para 8 a KStG
- Summary
- Temporary inaction as tax planning device to avoid the thin capitalization rules in Sec. 8a of the Corporate Income Tax Code. This article discusses that the ignorance of the relationship between external and shareholder loan capital can cause a requalification on interest of a shareholder loan into a hidden distribution under Sec. 8a. The author discusses tax efficient planning methods
- Citation source
- In: Internationales Steuerrecht. - Munchen. - Vol. 4 (1995) ; p. 176-178
- Language note
- German
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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/vzUzrIGl4Tw/" 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/vzUzrIGl4Tw/">Das (einstweilige) Nichtstun als Gestaltungsmittel gegen den para 8 a KStG</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>
