Germany’s Growth Acceleration Act — Taming the Sunshine Tax Legislation

Many of our previous columns dealt with theframework and the aftermath of the major corporatetax reform (Unternehmenssteuerreformgesetz) in2008. The reform included a fundamental modificationof the German thin cap rule, or Zinsschranke (see TaxNotes Int’l, July 16, 2007, p. 263, Doc 2007-15373, or2007 WTD 141-9), and the change-of-ownership rule, orMantelkauf (see Tax Notes Int’l, Dec. 10, 2007, p. 1045,Doc 2007-26131, or 2007 WTD 242-14).[...]

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Year of publication:	2010-04-12
Authors:	Kessler, Wolfgang ; Eicke, Rolf
Institutions:	Universität <Freiburg, Breisgau> / Lehrstuhl für Betriebswirtschaftliche Steuerlehre
Subject:	Steuer \| Buchführung \| accounting standards \| Gesetzgebung \| tax law \| Zinsschranke \| interest barrier

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Extent:	666624 bytes 7 p. application/pdf
Series:	Albert-Ludwigs-Universität Freiburg - Lehrstuhl für Betriebswirtschaftliche Steuerlehre - publications Tax Notes Int’l, April 12, 2010, p. 127
Type of publication:	Book / Working Paper
Language:	English
Classification:	Theory of accounting ; Bookkeeping and balancing of an account ; Individual Working Papers, Preprints ; Germany. General Resources
Source:	USB Cologne (business full texts)

Persistent link: https://www.econbiz.de/10009248909