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Over many years, the states of Hamburg, Hesse and North Rhine- Westphalia had to pay into the horizontal system of …
Persistent link: https://www.econbiz.de/10011773196
Persistent link: https://www.econbiz.de/10000516455
Over many years, the states of Hamburg, Hesse and North Rhine- Westphalia had to pay into the horizontal system of …
Persistent link: https://www.econbiz.de/10011293528
This paper analyzes the effectiveness of thin-capitalization rules in preventing debt finance by intercompany loans and explores their consequences for corporate decisions. A theoretical discussion emphasizes that limitations of the deduction of interest owed to foreign affiliates would not only...
Persistent link: https://www.econbiz.de/10010295875
Seit zehn Jahren berichtet die Bundesregierung regelmäßig über die Höhe des von der Einkommensteuer zu verschonenden Existenzminimums. Dabei geht es um die verfasssungsrechtliche Koppelung zwischen Sozialhilferecht und Steuerrecht sowie die Entwicklung der steuerfrei zu stellenden Beträge....
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