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- Title
Titelei.
- Abstract
The Corporate Taxation (Ubg) is a professional journal edited by WP StB Prof. Dr. Thomas Rödder and RA Prof. Dr. Florian Haase. The current issue covers various topics, including cross-border financing relationships within a group, follow-up conversions in the form of mergers, cross-border functional relocations, inheritance tax optimization through family foundations, and the commercial tax addition of rights. The journal also includes an article on a decision by the Federal Fiscal Court regarding the material trade tax liability for a legal second.
- Subjects
FEDERAL court decisions; FAMILY foundations; LEGAL liability; MERGERS &; acquisitions; TAXATION
- Publication
Die Unternehmensbesteuerung (Ubg), 2023, Vol 16, Issue 11, pi
- ISSN
1865-7222
- Publication type
Article
- DOI
10.9785/ubg-2023-frontmatter1611