Germany's Company Tax Reform Act of 2008
AbstractThe 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, andputs them in legal and international perspectives.
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Bibliographic InfoArticle provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.
Volume (Year): 63 (2007)
Issue (Month): 4 (December)
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Web page: http://www.mohr.de/fa
Postal: Mohr Siebeck GmbH & Co. KG, P.O.Box 2040, 72010 Tübingen, Germany
Find related papers by JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- M10 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - General
- D92 - Microeconomics - - Intertemporal Choice - - - Intertemporal Firm Choice, Investment, Capacity, and Financing
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