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Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

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  • No abuse in sale of worthless debt to new shareholder

    The Supreme Tax Court has allowed a manoeuvre effectively avoiding forfeiture of a loss carry-forward on change of shareholder through the sale of a worthless shareholder loan to a new shareholder followed by recovery from the injection of new capital.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    worthless debt, forfeiture of a loss, ch ...
    Autor:in