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- Title
Körperschaften/Spenden: Spende an Tochtergesellschaft – Abgrenzung zur verdeckten Einlage.
- Abstract
The article deals with the distinction between a donation to a subsidiary and a hidden contribution. It is stated that a non-profit corporation can make a limited deductible donation to its also non-profit subsidiary. A specific case is cited as an example in which a registered association made a donation to its subsidiary. The tax court decided that the donation was deductible as a donation. It is also pointed out that the non-profit legal background must be taken into account when conducting the arm's length test.
- Subjects
NONPROFIT organizations; SUBSIDIARY corporations; TAX courts; CORPORATE giving; CORPORATIONS; CONDUCT of court proceedings; BUSINESS
- Publication
FinanzRundschau, 2023, Vol 105, Issue 3, p131
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1050307