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Wolf-Dieter Hoffmann
Zinsschranke
Fremdfinanzierung nach dem Unternehmensteuerreformgesetz 2008

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的封面 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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关于作者

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

语言德语 ● 格式 PDF ● 网页 240 ● ISBN 9783799264020 ● 文件大小 6.7 MB ● 出版者 Schäffer-Poeschel ● 市 Freiburg ● 国家 DE ● 发布时间 2008 ● 下载 24 个月 ● 货币 EUR ● ID 2207002 ● 复制保护 社会DRM

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