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- Title
Gewinn aus als Gegenleistung für Vermögensübertragung an Anteilseigner zu gewährende Aktien - keine Rückwirkung.
- Authors
W. K.
- Abstract
The article discusses a case law concerning conversion of profit from transfer of assets and shares in a mutual insurance association in the purview of Section 2 of Umwandlungssteuergesetz (UmwStG) 2006 business reorganization tax law in Germany. Topics include share transfer to bank as a trustee after the transfer of assets; grant of shares to shareholders; and discovery of hidden reserves due to the share transfer that was entered in the tax and trade balance.
- Subjects
TAXATION of corporate profits; TAXATION of stock transfers; ASSETS (Accounting); STOCKHOLDERS; CORPORATE reorganization laws
- Publication
FinanzRundschau, 2019, Vol 101, Issue 4, p185
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2019-1010409