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New Circular of German Ministry of Finance Regarding Thin Capitalization Rules
The Federal Ministry of Finance has given further guidance on the interpretation of German thin capitalization rules in a Circular dated July 22, 2005 ( "the Circular"). The Circular follows a previous Circular of the German Federal Ministry of Finance, dated July 15, 2004, which was released after the new thin capitalization rules came into force on January 1, 2004.
United States
 
11 Oct 2005
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