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Die Besteuerung des Kaufs und des Zusammenschlusses von Kapitalgesellschaften (German, Paperback, 2003 ed.): Matthias Rogall Die Besteuerung des Kaufs und des Zusammenschlusses von Kapitalgesellschaften (German, Paperback, 2003 ed.)
Matthias Rogall
R1,842 Discovery Miles 18 420
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Vor dem Hintergrund der Veranderung des deutschen Korperschaftsteuersystems vom Anrechnungsverfahren zum Halbeinkunfteverfahren untersucht Matthias Rogall die auftretenden Effekte des Eigentumerwechsels bei Kapitalgesellschaften, die sich aus Verausserer- und Erwerbersicht einstellen. Das dem Eigentumerwechsel zugrunde liegende allgemeine Kalkul wird auf nationale und internationale Akquisitionen angewendet."

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