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- Title
Inhalt.
- Abstract
The article "Content" in the FinanzRundschau from May 2024 deals with various topics in the field of income tax law. An essay by tax advisor Prof. Dr. Martin Cordes and tax advisor Marc Glatthar deals with the retention benefit and the option for corporation tax according to the Growth Opportunities Act. Changes in the determination of the retention volume and the effects of restructuring/free transfer of shares are presented. Another essay by Prof. Dr. Marc Desens deals with the disclosure of income tax information and the difficulties in implementation due to violations of union and constitutional competences. Finally, Dr. Sebastian Plesdonat describes "correspondence" as a legislative technique using the example of § 3 No. 40 sentence 1 letter d EStG.
- Subjects
TAX consultants; RF values (Chromatography); CORPORATE taxes; INCOME tax; DISCLOSURE
- Publication
FinanzRundschau, 2024, Vol 106, Issue 9, pr1
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-toc10609