Tax reform 2003 - Tax Concessions Pruning Act

Journal
Booten, V.; Schnitger, A. (Arne)
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2004 (Volume 6), No. 3
PriceUSD 45

Comprehensive article providing an in-depth overview of the German tax reform. The new provisions/restrictions on loss relief, thin capitalization and deemed dividends, expenses connected with tax-exempt dividend and capital gain income are described and analysed.