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- Title
Abmilderung der zusätzlichen Belastungen durch die Corona-Krise für Arbeitnehmer, Steuerbefreiung für Beihilfen und Unterstützungen; Neufassung des BMFSchreibens v. 9.4.2020 – BStBl. I 2020, 503 = FR 2020, 477.
- Abstract
The article about the relevance of the German Income Tax Act (EStG) for mitigation of the additional burdens caused by the Corona crisis for employees, tax exemption for Grants and grants. It mentions that EStG allows a balance sheet change in amount of from 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 acquisition.
- Subjects
COVID-19 pandemic; FINANCIAL statements; CORPORATE profits; INVESTMENTS
- Publication
FinanzRundschau, 2020, Vol 102, Issue 23, p1115
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2020-1022311