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- Title
Inhalt.
- Abstract
The article "Content" in the FinanzRundschau from July 2024 deals with various topics in the field of income tax law. An essay by WP, StB Prof. Dr. Ulrich Prinz from Cologne discusses the interpretation of balance sheet law and the tensions between commercial accounting purposes and tax accounting considerations. Another contribution by RA, StB David Sabelleck, LL. M. from Bonn deals with atypical silent participation as a conversion obstacle and the possible tax consequences in conversions. A third article deals with income tax pitfalls in share transactions with earn-out structures. The text contains various sections on tax law topics, including the asymmetric design of § 8b KStG, the constitutional limit of the coloration rule according to § 15 para. 3 no. 1 EStG, the valuation of a GmbH share with disproportionate rights, and the inflow of bonus interest from a building society contract. Finally, BFH decisions and information on a tender for the Gerhard-Thoma-Honorary Prize 2024 of the Fachinstitut der Steuerberater e. V. are provided.
- Subjects
BONN (Germany); COLOGNE (Germany); ACCOUNTING; VALUATION of corporations; TAX planning; TAX accounting; FINANCIAL statements
- Publication
FinanzRundschau, 2024, Vol 106, Issue 7, pr1
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-toc10603