Umwandlungssteuerlicher Teilbetrieb in Theorie Und PRAXIS [German]

by Moritz Lehmann

English summary: Branch of Activity Requirement Under the German Reorganisation Tax Act in Theory and Practice In the absence of Supreme Court clarification of essential aspects of interpretation regarding the branch of activity requirement under the German Reorganisation Tax Act, the taxpayer is in practice forced to rely on possibly unlawful administrative guidance and to obtain a binding ruling from the tax authorities. This work...

• Format: Paperback
• Language: German
• ISBN: 3428191978
• ISBN13: 9783428191970
• Release Date: September 2024
• Publisher: Duncker & Humblot
• Length: 358 Pages
• Weight: 1.19 lbs.