Die Zinsschranke - eine beispiellose Steuerinnovation

The article deals with the earnings stripping rule (or interest barrier), an important part of the German company tax act 2008. The new rule is analyzed both from an economic and a legal perspective.

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Year of publication:	2007
Authors:	Homburg, Stefan
Published in:	Finanz-Rundschau. - Köln : Verlag Dr. Otto Schmidt. - 2007, p. 717-728
Publisher:	Köln : Verlag Dr. Otto Schmidt
Subject:	Corporate taxation \| earnings stripping rule \| Earnings stripping rule

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Type of publication:	Article
Type of publication (narrower categories):	Article
Language:	German
Other identifiers:	78981501X [GVK] hdl:10419/92398 [Handle] RePEc:zbw:espost:92398 [RePEc]
Classification:	H25 - Business Taxes and Subsidies
Source:	EconStor

Persistent link: https://www.econbiz.de/10010332600