Verlustverrechnung von Kapitalgesellschaften im interkantonalen Doppelbesteuerungsrecht

Resource Information

The work Verlustverrechnung von Kapitalgesellschaften im interkantonalen Doppelbesteuerungsrecht 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

Verlustverrechnung von Kapitalgesellschaften im interkantonalen Doppelbesteuerungsrecht

Creator

• Schärer, B.F

Subject

• double taxation relief
• losses
• intercantonal taxation

Summary

Offsetting losses in companies and the intercantonal law on the avoidance of double taxation. Losses of companies, losses of their subsidiaries or permanent establishments or of real property in other cantons, and how the losses can be used against profits, in particular when writing off a shareholding or re-establishing sound conditions ("Sanierung"). Most of the intercantonal double tax avoidance law is contained in Federal Court decisions. The promise of Article 46 of the Constitution, i.e. the establishment of a written law, has not been fulfilled so far. With keyword index

Language note

German

Series statement

Schweizer Schriften zum Handels- und Wirtschaftsrecht

Series volume

Band 179