We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Die Verfassungswidrigkeit des anteiligen Untergangs von Verlustvorträgen beim übertragenden Rechtsträger nach einer Abspaltung (§ 15 Abs. 3 UmwStG).
- Authors
Mylich, Falk
- Abstract
The article discusses the regulation of Section 15 (3) of Umwandlungssteuergesetz (UmwStG) business reorganization tax law in Germany and its impact on the partial fall in loss carry forwards at the transferring legal entity after a spin-off in Germany. It mentions interest carry forwards and the EBITDA carry forward the principle of financial performance. It also mentions that UmwStG privileges meaningful restructuring through the right to set the fair value to continue the book value.
- Subjects
TAXATION of business losses; CORPORATE reorganization laws; TAXATION of corporate divestitures; EBITDA (Accounting); VALUATION of corporations
- Publication
FinanzRundschau, 2019, Vol 101, Issue 12, p537
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2019-1011202