Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/92398 
Authors: 
Year of Publication: 
2007
Citation: 
[Journal:] Finanz-Rundschau [Publisher:] Verlag Dr. Otto Schmidt [Place:] Köln [Year:] 2007 [Pages:] 717-728
Publisher: 
Verlag Dr. Otto Schmidt, Köln
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
Document Version: 
Manuscript Version (Preprint)
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