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Wolf-Dieter Hoffmann
Zinsschranke
Fremdfinanzierung nach dem Unternehmensteuerreformgesetz 2008

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Copertina di 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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Circa l’autore

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

Lingua Tedesco ● Formato PDF ● Pagine 240 ● ISBN 9783799264020 ● Dimensione 6.7 MB ● Casa editrice Schäffer-Poeschel ● Città Freiburg ● Paese DE ● Pubblicato 2008 ● Scaricabile 24 mesi ● Moneta EUR ● ID 2207002 ● Protezione dalla copia DRM sociale

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