Tax & Legal

Current developments and relevant innovations in the subject area of taxes & law in English.

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03.03.2016

Interest limitation – no accumulation of minor loans from si ...

The Supreme Tax Court has held – contrary to the finance ministry interest limitation decree – that the exception for interest payments to a significant shareholder of not more 10% of the company’s total borrowing cost applies separately for each shareholder, rather than to all significant shareholders cumulatively.

Categories: Supreme Tax Court cases
Keywords: interest limitation, significant shareho ...

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Sounia Kombert

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Düsseldorf

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Tax & Legal

Categories: All (1 found)

Interest limitation – no accumulation of minor loans from si ...

Contact

Sounia Kombert

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