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- Title
Auswirkungen eines unterjährigen Gesellschafterwechsels beim Organträger auf die Höhe des Gewerbeertrages.
- Authors
Suchanek, Markus
- Abstract
The article describes the effects of an intra-year change of shareholders on the taxable income of the controlling entity. It is stated that such a change does not lead to the discontinuation of the company in the case of a partnership (KG) and the taxable income is not reduced by the losses of the departing shareholders. When a partner leaves a partnership, the deduction of losses is lost within the framework of the taxable income. Furthermore, it is explained that the controlling entity and the subsidiary company in a tax consolidation do not form a single entity.
- Subjects
INCOME tax; PARTIES; STOCKHOLDERS; INCOME; TAX assessment; TAXATION; SUBSIDIARY corporations
- Publication
FinanzRundschau, 2023, Vol 105, Issue 14, p657
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051405