Die Zinsschranke - eine beispiellose Steuerinnovation

Stefan Homburg

EconStor Open Access Articles and Book Chapters, 2007, 717-728

Abstract: The article deals with the earnings stripping rule (or interest barrier), an important part of the German company tax act 2008. The new rule is analyzed both from an economic and a legal perspective.

Keywords: Corporate taxation; Earnings stripping rule (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Date: 2007
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Citations: View citations in EconPapers (11)

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Persistent link: https://EconPapers.repec.org/RePEc:zbw:espost:92398

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