Die Problembereiche und Zweifelsfragen bei der Umsetzung der Regelungen zur Bekämpfung von hybriden Gestaltungen

Section 4k EStG introduced rules to combat hybrid arrangements. Many important questions remain unanswered. Virginia Lepsien examines the questions of interpretation of § 4k EStG and critically questions whether the legislator has achieved its original goal with this legal norm. In doing so, she ana...

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Bibliographic Details
Main Author: Lepsien, Virginia (auth)
Format: Electronic Book Chapter
Published: Baden-Baden Nomos Verlagsgesellschaft mbH & Co. KG 2023
Series:Young Academics: Internationales Steuerrecht 1
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