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| Author: | Knobbe-Keuk, B. |
| Title: | Developments in Thin Capitalization and Some Obstacles to Legislation |
| Journal: | European Taxation
1992 : VOL. 32:12, p.405-408 |
| Index terms: | TAX HARMONIZATION EQUITY CAPITAL LOANS |
| Language: | eng |
| Abstract: | New developments in financing companies by loans rather than equity are discussed and some of the difficulties involved in passing thin capitalization laws are analyzed. A German supreme tax court decision is examined and taken as an example. |
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