Descargar Libro: Abzugsfähigkeit Von Zinsen Und Anderen Finanzierungskosten Bei Der Berechnung Des Einkommens

Resumen del Libro

The central theme of this volume of the IFA Cahiers is the way a demerger affects the taxation of companies. In the general report by Professor Albert J. Rädler the term demerger is broadly defined as the reorganization of a company into one or more additional corporations and basically as the reverse of a merger.After introducing the term and its principal implications for taxation, similarities and differences between different countries are discussed with respect to taxation rules, the use of methods, the link with company law, requirements for tax-free domestic mergers, anti-avoidance measures and tax policy recommendations.A treatment of the taxation of international demergers concludes the general report. In addition, national reports of, among others, the following countries are included: Argentina, Uruguay, Norway, New Zealand, Spain, Singapore and the United Kingdom.