Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/92398
Authors: 
Homburg, Stefan
Year of Publication: 
2007
Citation: 
[Journal:] Finanz-Rundschau [Year:] 2007 [Pages:] 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.
Subjects: 
Corporate taxation
Earnings stripping rule
JEL: 
H25
Document Type: 
Article

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.