Form follows function is a principle usually associated with modern architecture and industrial design. According to that principle, the shape of a building or an object should be primarily based on its…
Book-tax conformity is an old issue in Germany. For more than one hundred years the determination of corporate taxable income has been characterized by the so-called Maßgeblichkeitsprinzip, which governs the…
Contributions to Edited Volumes and Conference Proceedings
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2012
As of 2008, Germany has severely changed its thin capitalization rule by introducing the so-called interest barrier. This new rule aims at prohibiting tax avoidance of multinational firms by means of…
