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- Title
Inhalt.
- Abstract
The article "Corporate Taxation" contains contributions on various topics in the field of corporate taxation. One contribution deals with the issue of income shifting in cross-border financing relationships within a group and concludes that previous approaches in Germany have not been effective. Another contribution deals with subsequent transformations in the form of mergers and their impact on the lock-up period according to § 22 UmwStG. A third contribution deals with the fact of cross-border functional relocation and comments on a judgment of the Lower Saxony Tax Court. The text contains various articles on tax law topics. The first article deals with the taxation of functional relocations and presents a decision by a tax court on this matter. The second article deals with the use of family foundations to optimize inheritance tax burden. The third article deals with the commercial tax addition of rights and discusses the interpretation of the corresponding characteristics. The fourth article deals with the material commercial tax liability for a legal second.
- Subjects
GERMANY; INHERITANCE &; transfer tax; FAMILY foundations; LEGAL liability; TAX laws; TAX courts; MERGER agreements
- Publication
Die Unternehmensbesteuerung (Ubg), 2023, Vol 16, Issue 11, pr1
- ISSN
1865-7222
- Publication type
Article
- DOI
10.9785/ubg-2023-161101