Germany - The New German Recapitalization Gain Provisions

• Autores: Florian Teichert, Till Meickmann
• Localización: European taxation, ISSN 0014-3138, Vol. 57, Nº. 10, 2017, págs. 457-462
• Idioma: inglés
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• Resumen

  • In this note, the authors examine the new German recapitalization gain provisions from a practical point of view, with particular emphasis on whether or not the legislation is “proportionate” from an EU law perspective