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1. Ertragsteuerlich optimale Ausübung des Wertansatzwahlrechts gem. § 20 Abs. 2 UmwStG und Auswirkungen auf die Vorteilhaftigkeit der Körperschaftsbesteuerungsoption gem. § 1a KStG.

Author

Müller, Heiko and Froese, Lara

Subjects
TAX incidence, FAIR value, CORPORATE taxes, INHERITANCE & transfer tax, BOOK value, INCOME tax
Abstract

Copyright of Die Unternehmensbesteuerung (Ubg) is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2024
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2. Zur Vorteilhaftigkeit des erweiterten Antragsvolumens gem. § 34a Abs. 2 EStG i.d.F. des Wachstumschancengesetzes.

Author

Müller, Heiko and Froese, Lara

Subjects
INCOME tax, TAXATION, DEFINITIONS, TAX rates
Abstract

Copyright of Die Unternehmensbesteuerung (Ubg) is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2024
Full Text
View/download PDF

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