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- Title
Verschmelzung einer Kapitalgesellschaft auf ihren Gesellschafter: Ausnahmsweise kein steuerpflichtiger Konfusionsgewinn trotz Vereinigung einer wertgeminderten Forderung des Gesellschafters mit einer Darlehensverbindlichkeit der Gesellschaft.
- Abstract
The article about the relevance of the German Income Tax Act (EStG) in the merger of a corporation into theirs shareholder. It mentions that EStG allows a balance sheet change in the amount of from the tax balance sheet as a result of the change in the balance sheet in Section 4 (2) Sentence 1 EStG resulting change in profit; and right to investment allowance is also prior to a formal application in the financial year of the acquisition.
- Subjects
MERGERS &; acquisitions; FINANCIAL statements; CORPORATE profits; INVESTMENTS
- Publication
FinanzRundschau, 2020, Vol 102, Issue 23, p1101
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2020-1022308