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Die aktuelle Mantelkaufregelung im Ertragsteuerrecht (German Edition)

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 |  2010-06-02 |  2010-06-02 | File type: PDF

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Diplomarbeit aus dem Jahr 2010 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Rheinische Friedrich-Wilhelms-Universität Bonn, Sprache: Deutsch, Abstract: Erwirbt ein Käufer bei einem Unternehmenskauf, bei einem Unternehmensübergang im Wege einer Unternehmensumstrukturierung oder einer vorweggenommenen Erbfolge Anteile einer Körperschaft, die steuerliche Verlustvorträge hat, kann dies zu ungerechtfertigter Nutzung von Verlu...

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