The German tax reform 2008 - Part 2

• Autores: Richard Xenophon Resch, Andreas Perdelwitz
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 4, 2008, págs. 159-168
• Idioma: inglés
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• Resumen

  • This second of a two-part article concludes the outline of the German Tax Reform 2008. Whereas Part 1 focused on general systemic changes, including rate reductions, Part 2 addresses the introduced measures geared towards anti-avoidance, i.e. the new limitation on deductibility of interest, the loss deduction limitation for substantial changes in ownership, the measures to counter security lending schemes and the amendments of the transfer pricing rules.