Der Teilwert bei uneinbringlichen und zweifelhaften Geldforderungen im Bilanzsteuerrecht
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The work Der Teilwert bei uneinbringlichen und zweifelhaften Geldforderungen im Bilanzsteuerrecht represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.
The Resource
Der Teilwert bei uneinbringlichen und zweifelhaften Geldforderungen im Bilanzsteuerrecht
Resource Information
The work Der Teilwert bei uneinbringlichen und zweifelhaften Geldforderungen im Bilanzsteuerrecht represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.
- Label
- Der Teilwert bei uneinbringlichen und zweifelhaften Geldforderungen im Bilanzsteuerrecht
- Summary
- The asset partial value of uncollectible receivables and bad debts in accounting for tax purposes. Dissertation in law on the "Teilwert" with particular regard to debt claims. "Teilwert" is the value, which is assignable to a business asset in case the whole business is sold. The author claims that German tax law, including the courts and literature, does not properly takes account of the enforceability of claims. The validity of the underlying transaction, which established the claim, should also be considered in determining the value of the claim. The book takes notice of laws, case law and literature up to February 1995
- Language note
- German
- Series statement
- Schriften zum Steuerrecht
- Series volume
- Band 55
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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/resource/3oCnR2RpwQ8/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/3oCnR2RpwQ8/">Der Teilwert bei uneinbringlichen und zweifelhaften Geldforderungen im Bilanzsteuerrecht</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>
