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Title
Verlustübernahmeregelung bei Organschaften i.S.d. § 17 KStG; Veröffentlichung des BFH-Urteils v. 10.5.2017 - I R 93/15, BStBl. II 2019, 278 = FR 2018, 844).
Abstract
The article discusses the ruling of the Bundesfinanzhof tax court on the case IR 93/15 involving corporate loss transfer scheme for unions under Section 17 of the Körperschaftsteuergesetz (KStG) corporate income tax law in Germany.