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Einbringungen zwischen Kapitalgesellschaften

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Springer Nature
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N/A
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GTIN
9783824470228
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New
Product Description

Die Einbringung zwischen Kapitalgesellschaften erffnet dem Steuerpflichtigen zahlreiche Gestaltungsmglichkeiten: Zum einen wird eine weitere krperschaftsteuerliche Beteiligungsebene geschaffen, zum anderen ist die Einbringung grenzberschreitend durchfhrbar, was die Nutzung steuerlicher Sonderregelungen mit sich bringt. Ronald Roos analysiert die zivilrechtlichen und steuerlichen Probleme und Chancen der Einbringung. Aufbauend auf den nationalen und internationalen gesetzlichen Regelungen stellt er die Mglichkeiten zur steuerlichen Optimierung der Unternehmensstruktur vor und konkretisiert sie anhand von Beispielen.

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