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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| Main Author: | |
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| Format: | Electronic Book Chapter |
| Published: |
Baden-Baden
Nomos Verlagsgesellschaft mbH & Co. KG
2023
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| Series: | Young Academics: Internationales Steuerrecht
1 |
| Subjects: | |
| Online Access: | DOAB: download the publication DOAB: description of the publication |
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