Die Abgeltungsteuer als Instrument der Unternehmensfinanzierung

The article analyzes the impact of the new German withholding tax on firms' financing decisions.

Year of publication:	2007
Authors:	Homburg, Stefan
Published in:	Deutsches Steuerrecht. - München : Beck, ISSN 0012-1347. - Vol. 45.2007, 15, p. 686-690
Publisher:	München : Beck
Subject:	Unternehmensbesteuerung \| Abgeltungsteuer \| Business taxation \| Withholding tax

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Type of publication:	Article
Type of publication (narrower categories):	Article
Language:	German
Other identifiers:	789766329 [GVK] hdl:10419/92546 [Handle] RePEc:zbw:espost:92546 [RePEc]
Classification:	H25 - Business Taxes and Subsidies
Source:	EconStor

Persistent link: https://www.econbiz.de/10010332941