Ebook > Sciences sociales > Droite > Taxes > Wolf-Dieter Hoffmann: Zinsschranke (PDF)

Wolf-Dieter Hoffmann
Zinsschranke
Fremdfinanzierung nach dem Unternehmensteuerreformgesetz 2008

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Couverture du 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.

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A propos de l’auteur

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

Langue Allemand ● Format PDF ● Pages 240 ● ISBN 9783799264020 ● Taille du fichier 6.7 MB ● Maison d’édition Schäffer-Poeschel ● Lieu Freiburg ● Pays DE ● Publié 2008 ● Téléchargeable 24 mois ● Devise EUR ● ID 2207002 ● Protection contre la copie DRM sociale

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