控股和管理公司：对控股和管理公司的利息收入征收附加税

{"title":"控股和管理公司：对控股和管理公司的利息收入征收附加税","authors":"Carsten Quilitzsch, Stefanie Rötting, Gabriel Hörnicke","doi":"10.9785/isr-2024-130606","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":106086,"journal":{"name":"Internationale SteuerRundschau","volume":"8 7","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Holding- und Managementgesellschaft: Hinzurechnungsbesteuerung von Zinseinnahmen bei Holding- und Managementgesellschaften\",\"authors\":\"Carsten Quilitzsch, Stefanie Rötting, Gabriel Hörnicke\",\"doi\":\"10.9785/isr-2024-130606\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\",\"PeriodicalId\":106086,\"journal\":{\"name\":\"Internationale SteuerRundschau\",\"volume\":\"8 7\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-06-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Internationale SteuerRundschau\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.9785/isr-2024-130606\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Internationale SteuerRundschau","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.9785/isr-2024-130606","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}