The Resource Die Massgeblichkeit im Umwandlungssteuerrecht
Die Massgeblichkeit im Umwandlungssteuerrecht
Resource Information
The item Die Massgeblichkeit im Umwandlungssteuerrecht represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Die Massgeblichkeit im Umwandlungssteuerrecht represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Label
- Die Massgeblichkeit im Umwandlungssteuerrecht
- Title
- Die Massgeblichkeit im Umwandlungssteuerrecht
- 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
- Label
- Die Massgeblichkeit im Umwandlungssteuerrecht
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Die-Massgeblichkeit-im/USHjW9QNuG8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Die-Massgeblichkeit-im/USHjW9QNuG8/">Die Massgeblichkeit im Umwandlungssteuerrecht</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Die-Massgeblichkeit-im/USHjW9QNuG8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Die-Massgeblichkeit-im/USHjW9QNuG8/">Die Massgeblichkeit im Umwandlungssteuerrecht</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
