Economics/Finances Unternehmensnachfolge (MPI Studies on Intellectual Property, Competition and Tax Law) (3642002595)

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Karin E. M. Beck, Christine Osterloh-Konrad, "Unternehmensnachfolge (MPI Studies on Intellectual Property, Competition and Tax Law)"

Das Buch gibt einen Überblick über die aktuellen zivil- und steuerrechtlichen Probleme der Unternehmensnachfolge und mögliche Entwicklungslinien. Im Einzelnen werden das steuerliche Schicksal von Verlusten in der Unternehmensnachfolge (§ 10d EStG; § 8c KStG), neue Herausforderungen für die Unternehmensbewertung im Rahmen der neuen Erbschaftsteuer, die Pflichtteilsproblematik bei der Unternehmensnachfolge sowie Fragen der grenzüberschreitenden Verschmelzung und Exit Taxes behandelt.

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