German Proposed Legislation Restricting Debt Financing of Companies by Shareholders not Entitled to the Imputation Credit - Intertax View German Proposed Legislation Restricting Debt Financing of Companies by Shareholders not Entitled to the Imputation Credit by - Intertax German Proposed Legislation Restricting Debt Financing of Companies by Shareholders not Entitled to the Imputation Credit 9 4 Intertax