15. Oktober 2012 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. Kategorien: Supreme Tax Court casesSchlagwörter: worthless debt, forfeiture of a loss, ch ...
