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- Title
Integration latenter Ertragsteuern in die Unternehmensbewertung — Eine Analyse bei eherechtlichen Auseinandersetzungen im Rahmen des Zugewinnausgleichs.
- Authors
Freidank, Carl-Christian
- Abstract
The article "Integration of latent income taxes into corporate valuation - An analysis in matrimonial disputes within the framework of marital property equalization" in corporate taxation (Ubg) discusses whether latent income taxes should be taken into account in the valuation of companies in divorce proceedings. It is argued that the non-consideration of these taxes would lead to unequal treatment of the spouses. The article emphasizes the importance of accurately capturing the relevant value drivers and recommends including latent income taxes in the calculation of marital property equalization. Various tax rates and interest rates are considered to estimate the latent taxes. The text also addresses the tax aspects of an asset deal and a share deal in the transfer of corporate shares. Various tax benefits and structuring options for the acquirer are explained.
- Subjects
CORPORATE taxes; INTEREST rates; INCOME tax; TAX rates; MARITAL property; TAX benefits; VALUATION
- Publication
Die Unternehmensbesteuerung (Ubg), 2024, Vol 17, Issue 5, p251
- ISSN
1865-7222
- Publication type
Article
- DOI
10.9785/ubg-2024-170502