The Resource Die Massgeblichkeit im Umwandlungssteuerrecht

Die Massgeblichkeit im Umwandlungssteuerrecht

Label
Die Massgeblichkeit im Umwandlungssteuerrecht
Title
Die Massgeblichkeit im Umwandlungssteuerrecht
Creator
Subject
Summary
The principle of congruency of the tax and commercial balance sheets and the tax law relating to reorganizations. This principle is infringed in several respects in the Reorganization Tax Law. A further one, as implemented with the "law for continuing the reform of company taxation" in October 1997, is not dealt with. The article is structured as follows: merger of companies, change of legal form, a company in partnership and division of a GmbH
Citation source
In: Hefte zur Internationalen Besteuerung. - Hamburg. - (1997), no. 110 ; p. 1-45
http://library.link/vocab/creatorName
Thiel, J
Language note
German
http://library.link/vocab/subjectName
  • reorganization
  • transformation
  • financial statement
  • Massgeblichkeit
Label
Die Massgeblichkeit im Umwandlungssteuerrecht
Instantiates
Publication
Label
Die Massgeblichkeit im Umwandlungssteuerrecht
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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