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- Title
Einkünftekorrektur nach § 1 Abs. 1 AStG bei Teilwertabschreibungen auf im Konzern begebenen Darlehensforderungen und bei Rückstellungsbildung wegen der Inanspruchnahme aus einer Bürgschaft.
- Abstract
The article about the relevance of the correction of income according to Section 1 (1) Foreign Transaction Tax Act (AStG) for partial value depreciation on loan receivables. 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
ACCOUNTS receivable; FINANCIAL statements; CORPORATE profits; INVESTMENTS
- Publication
FinanzRundschau, 2020, Vol 102, Issue 23, p1112
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2020-1022310