Showing 151 - 160 of 604,816
The proper tax treatment of interest expense has been a subject of disagreement since the inception of the modern income tax in the early twentieth century. On one view, the purpose of the financing transaction dictates the tax treatment of interest so that interest paid on borrowing used to...
Persistent link: https://www.econbiz.de/10013294668
Mit der Zinsschrankenregelung legt der Gesetzgeber die steuerliche Behandlung der Unternehmensfinanzierung vollständig neu fest. Alexandra Wittmann untersucht anhand umfassender Simulationsrechnungen, welche Wirkungen die Zinsschrankenregelung auf die davon betroffenen Unternehmen hat. Die...
Persistent link: https://www.econbiz.de/10014015471
Persistent link: https://www.econbiz.de/10014269803
Persistent link: https://www.econbiz.de/10013373251
Persistent link: https://www.econbiz.de/10014526436
amounts, in foreign currency and to foreign banks. Central bank cooperation took the form of a swap network, and amounted to …, the swap network should not be made permanent and given an institutional basis to provide international lending of last … International Economics, concludes in favour of making the swap network permanent, while William Dudley, President of the Federal …
Persistent link: https://www.econbiz.de/10009757100
Persistent link: https://www.econbiz.de/10009614919
Persistent link: https://www.econbiz.de/10011405537
Persistent link: https://www.econbiz.de/10002205562