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Wolf-Dieter Hoffmann
Zinsschranke
Fremdfinanzierung nach dem Unternehmensteuerreformgesetz 2008

Soporte

Portada de Wolf-Dieter Hoffmann: Zinsschranke (PDF)

Ziel der sogenannten Zinsschranke nach § 4h ESt G ist es, Steuerausfälle durch überhöhte Fremdfinanzierung zu verhindern. Die Umsetzung der höchst komplexen und kontrovers diskutierten Vorschrift gestaltet sich schwierig.
Der Autor erläutert ausführlich die neue Regelung, weist auf offene Rechtsfragen hin und zeigt dem Praktiker die Gestaltungsspielräume auf.
Inkl. Ausführungen zu den Anwendungsschreiben des BMF vom 04.07.2008 zur Zinsschranke und zur Verlustabzugsbeschränkung von Körperschaften.

€79.99

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Sobre el autor

Prof. Dr. Wolf-Dieter Hoffmann war Wirtschaftsprüfer und Steuerberater.

Idioma Alemán ● Formato PDF ● Páginas 240 ● ISBN 9783799264020 ● Tamaño de archivo 6.7 MB ● Editorial Schäffer-Poeschel ● Ciudad Freiburg ● País DE ● Publicado 2008 ● Descargable 24 meses ● Divisa EUR ● ID 2207002 ● Protección de copia DRM social

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