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Ertragsteueroptimale Sanierungsstrategien Fuer Kapitalgesellschaften - Rahmenbedingungen - Instrumente - Handlungsempfehlungen (German, Hardcover) Loot Price: R2,068
Discovery Miles 20 680
Repayment Terms: R194 pm x 12*
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Ertragsteueroptimale Sanierungsstrategien Fuer Kapitalgesellschaften - Rahmenbedingungen - Instrumente - Handlungsempfehlungen...

Ertragsteueroptimale Sanierungsstrategien Fuer Kapitalgesellschaften - Rahmenbedingungen - Instrumente - Handlungsempfehlungen (German, Hardcover)

Wolfgang Kessler; Frank Kautzmann

Series: Freiburger Steuerforum, 20

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Loot Price R2,068 Discovery Miles 20 680 | Repayment Terms: R194 pm x 12*

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Im Buch werden Sanierungsstrategien fur Kapitalgesellschaften vorgestellt. Das deutsche Steuerrecht kennt kein eigenes Sanierungssteuerrecht, sondern nur partielle Regelungen, die Unternehmenssanierungen in besonderem Masse wurdigen. Sanierende sind mit einer hochkomplexen Entscheidungssituation konfrontiert, die unter steuerlichen Aspekten mit erheblicher Rechtsunsicherheit verbunden ist. Der Autor untersucht die steuerlichen Rahmenbedingungen aus Verlustverrechnungsbeschrankungen, der Besteuerung von Sanierungsgewinnen und der Nichtberucksichtigung von Gewinnminderungen unter Berucksichtigung der nationalen und europaischen Rechtsprechung. Er analysiert und systematisiert typische Sanierungsinstrumente und zeigt ertragsteuerliche Optimierungsstrategien auf.

General

Imprint: Peter Lang Ag
Country of origin: Switzerland
Series: Freiburger Steuerforum, 20
Release date: August 2015
Editors: Wolfgang Kessler
Authors: Frank Kautzmann
Dimensions: 210 x 148 x 21mm (L x W x T)
Format: Hardcover - Cloth over boards
Pages: 304
ISBN-13: 978-3-631-66500-8
Languages: German
Categories: Books > Law > Jurisprudence & general issues > General
Books > Business & Economics > Finance & accounting > Finance > Corporate finance
Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation
Books > Money & Finance > Corporate finance
Books > Money & Finance > Public finance > Taxation
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LSN: 3-631-66500-8
Barcode: 9783631665008

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