Gesellschafter-Fremdfinanzierung

Více o knize

Bilingual publication on shareholder debt financing (thin capitalization) rules as introduced in Germany in 1994. Contains the complete text of the legal provision, including the changes as of 1 January 2000, the statement of reasons for the law as well as the complete text of the decree of the tax authorities in an English translation. Also includes decrees of the tax authorities dealing with the holding company privilege, the exception rule for German creditors and the term "banking activities."