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Wolf-Dieter Hoffmann
Zinsschranke
Fremdfinanzierung nach dem Unternehmensteuerreformgesetz 2008

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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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About the author

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

Language German ● Format PDF ● Pages 240 ● ISBN 9783799264020 ● File size 6.7 MB ● Publisher Schäffer-Poeschel ● City Freiburg ● Country DE ● Published 2008 ● Downloadable 24 months ● Currency EUR ● ID 2207002 ● Copy protection Social DRM

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