02.05.2022 コーポレートサステナビリティ・デューディリジェンスに係る指令 ... 2022年2月23日に欧州委員会が公表した、一定規模の企業に対し人権および環境についてデューディリジェンスの義務を課す「コーポレートサステナビリティ・デューディリジェンスに係る指令案」について解説します。 Categories: Japan Business Network (JBN) NewsflashKeywords: Due Diligence
23.03.2013 Costs of aborted acquisition immediately deductible The Supreme Tax Court has held that the costs of an acquisition attempt that came to nothing are immediately deductible without regard to the unanswered question as to whether due diligence costs of a successful acquisition should be capitalised. Categories: Supreme Tax Court casesKeywords: Due Diligence, acquisition
