Details
| Originalsprache | Englisch |
|---|---|
| Seiten (von - bis) | 591-612 |
| Seitenumfang | 22 |
| Fachzeitschrift | FINANZARCHIV |
| Jahrgang | 63 |
| Ausgabenummer | 4 |
| Publikationsstatus | Veröffentlicht - Dez. 2007 |
Abstract
The article outlines Germany's recent company tax reform. The act will become effective from January 1st, 2008, except for some minor points and for companies with an alternative fiscal year. The description comprises the reduction in the corporate income tax rate, repeal of declining-balance depreciation, changes in the trade tax, and tighter rules regarding transfer prices and loss deduction. Close attention is paid to new instruments such as the interest limitation, preferential treatment of retentions, and the final withholding tax. The paper provides political background, evaluates the changes economically, and puts them in legal and international perspectives.
ASJC Scopus Sachgebiete
- Volkswirtschaftslehre, Ökonometrie und Finanzen (insg.)
- Finanzwesen
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in: FINANZARCHIV, Jahrgang 63, Nr. 4, 12.2007, S. 591-612.
Publikation: Beitrag in Fachzeitschrift › Artikel › Forschung › Peer-Review
}
TY - JOUR
T1 - Germany's company tax reform act of 2008
AU - Homburg, Stefan
PY - 2007/12
Y1 - 2007/12
N2 - The article outlines Germany's recent company tax reform. The act will become effective from January 1st, 2008, except for some minor points and for companies with an alternative fiscal year. The description comprises the reduction in the corporate income tax rate, repeal of declining-balance depreciation, changes in the trade tax, and tighter rules regarding transfer prices and loss deduction. Close attention is paid to new instruments such as the interest limitation, preferential treatment of retentions, and the final withholding tax. The paper provides political background, evaluates the changes economically, and puts them in legal and international perspectives.
AB - The article outlines Germany's recent company tax reform. The act will become effective from January 1st, 2008, except for some minor points and for companies with an alternative fiscal year. The description comprises the reduction in the corporate income tax rate, repeal of declining-balance depreciation, changes in the trade tax, and tighter rules regarding transfer prices and loss deduction. Close attention is paid to new instruments such as the interest limitation, preferential treatment of retentions, and the final withholding tax. The paper provides political background, evaluates the changes economically, and puts them in legal and international perspectives.
KW - Business taxes
KW - German income tax
UR - http://www.scopus.com/inward/record.url?scp=39849088577&partnerID=8YFLogxK
U2 - 10.1628/001522107X269041
DO - 10.1628/001522107X269041
M3 - Article
AN - SCOPUS:39849088577
VL - 63
SP - 591
EP - 612
JO - FINANZARCHIV
JF - FINANZARCHIV
SN - 0015-2218
IS - 4
ER -