Haase, Florian
Repayment of capital a real evergreen under German and EU tax law / Florian Haase
Resumen.
The discussion about the tax consequences of a repayment of capital contributions made by corporations has been going on for years in Germany. Today, the issue has been defused, but uncertainties remain for non-EU corporations that make payments to their German shareholders.
CAPITAL
IMPUESTO DE SOCIEDADES
ALEMANIA
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
ARMONIZACION FISCAL
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 31, n. 6, December 2022, p. 337-340
Repayment of capital a real evergreen under German and EU tax law / Florian Haase
Resumen.
The discussion about the tax consequences of a repayment of capital contributions made by corporations has been going on for years in Germany. Today, the issue has been defused, but uncertainties remain for non-EU corporations that make payments to their German shareholders.
CAPITAL
IMPUESTO DE SOCIEDADES
ALEMANIA
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
ARMONIZACION FISCAL
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 31, n. 6, December 2022, p. 337-340