The Resource KS 29b der ESTV zum Kapitaleinlageprinzip

KS 29b der ESTV zum Kapitaleinlageprinzip

Label
KS 29b der ESTV zum Kapitaleinlageprinzip
Title
KS 29b der ESTV zum Kapitaleinlageprinzip
Creator
Subject
Language
eng
Summary
Recently the Swiss tax administration published circular 29b on legal reserves for capital contributions. This circular results from restrictions to the capital contribution principle for public companies, changes regarding public sales offerings and the treatment of a reverse merger which apply from 1 January 2020. Other changes covered are debt waivers by participants, conversion of foreign currency, transfer of a participation followed by an absorption and proof of the reserve. This article comments on these changes
Citation source
In: Steuer Revue = Revue fiscale. - Muri-Bern. - Vol. 75 (2020), no. 2 ; p. 102-116
http://library.link/vocab/creatorName
Oesterhelt, S
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • capital contribution
  • reserves
  • public company
  • merger
  • foreign currency gains and losses
Label
KS 29b der ESTV zum Kapitaleinlageprinzip
Instantiates
Publication
Label
KS 29b der ESTV zum Kapitaleinlageprinzip
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...