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

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  • Reconstruction balance sheet may include newly capitalised i ...

    The Supreme Tax Court has held that the opening balance sheet of a partnership converted from a GmbH may include intangibles that the GmbH could not take up in its closing balance sheet.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    Goodwill, reconstruction, intangibles
    Autor:in