Inicio > Literatura y estudios literarios > Obras de teatro, textos teatrales > Die Besteuerung des Kaufs und des Zusammenschlusses von Kapitalgesellschaften
Die Besteuerung des Kaufs und des Zusammenschlusses von Kapitalgesellschaften

Die Besteuerung des Kaufs und des Zusammenschlusses von Kapitalgesellschaften

Matthias Rogall

78,56 €
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Editorial:
Springer Nature B.V.
Año de edición:
2003
Materia
Obras de teatro, textos teatrales
ISBN:
9783824478385
78,56 €
IVA incluido
Disponible

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Sobre IBD

Vor dem Hintergrund der Veränderung des deutschen Körperschaftsteuersystems vom Anrechnungsverfahren zum Halbeinkünfteverfahren untersucht Matthias Rogall die auftretenden Effekte des Eigentümerwechsels bei Kapitalgesellschaften, die sich aus Veräußerer- und Erwerbersicht einstellen. Das dem Eigentümerwechsel zugrunde liegende allgemeine Kalkül wird auf nationale und internationale Akquisitionen angewendet.

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