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Wolf-Dieter Hoffmann
Zinsschranke
Fremdfinanzierung nach dem Unternehmensteuerreformgesetz 2008

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Capa do 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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Sobre o autor

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

Língua Alemão ● Formato PDF ● Páginas 240 ● ISBN 9783799264020 ● Tamanho do arquivo 6.7 MB ● Editora Schäffer-Poeschel ● Cidade Freiburg ● País DE ● Publicado 2008 ● Carregável 24 meses ● Moeda EUR ● ID 2207002 ● Proteção contra cópia DRM social

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