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Zinsschranke und Alternativmodelle zur Beschrnkung des steuerlichen Zinsabzugs

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Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783834983299
Condition
New
Product Description

Mit der Einfhrung der Zinsschranke hat der Gesetzgeber die steuerliche Behandlung von Fremdfinanzierungsaufwendungen grundlegend reformiert. Alexander Bohn stellt die rechtlichen und wirtschaftlichen Vorgaben an die Ausgestaltung der Zinsschranke und vergleichbarer Regelungen vor und analysiert die entsprechenden Vorschriften in den Mitgliedstaaten der EU und ausgewhlten Drittstaaten. Auf der Grundlage einer Systematisierung dieser Vorschriften untersucht und bewertet er die Zinsschranke und Alternativmodelle insbesondere hinsichtlich ihrer konomischen Wirkungen. Zudem unterbreitet er Lsungsvorschlge fr Auslegungsfragen zur Zinsschranke.

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