The Influence of Tax Loss Carry-Forwards on the Valuation of Corporations in the Context of Acquisitions

by Daniel Ehrmann

Seminar paper from the year 2017 in the subject Business economics - Accounting and Taxes, grade: 1,3, University of Applied Sciences Aalen, language: English, abstract: This paper deals with the influence of tax loss carry-forwards of target companies on their valuation in acquisitions. Under German tax law, losses can be offset with future profits, if certain conditions are met. This makes tax loss carry-forwards an asset, which may influence the...

• Format: Paperback
• Language: English
• ISBN: 3346250466
• ISBN13: 9783346250469
• Release Date: November 2020
• Publisher: Grin Verlag
• Length: 24 Pages
• Weight: 0.10 lbs.
• Dimensions: 0.1" x 5.8" x 8.3"