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- Title
Verzicht auf Darlehenszinsen in grenzüberschreitenden Dreieckskonstellationen – Verhältnis von § 1 Abs. 1 AStG und § 8 Abs. 3 Satz 2 KStG.
- Authors
Kempermann, M.
- Abstract
The article about the relevance of the German Income Tax Act (EStG) in the waiver of loan interest in cross-border Triangular constellations. It mentions that EStG allows a balance sheet change in the amount of from the tax balance sheet as a result of the change in the balance sheet in Section 4 (2) Sentence 1 EStG resulting change in profit; and right to investment allowance is also prior to a formal application in the financial year of the acquisition.
- Subjects
LOANS; FINANCIAL statements; CORPORATE profits; INVESTMENTS
- Publication
FinanzRundschau, 2020, Vol 102, Issue 23, p1106
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2020-1022309