Tax & Legal

Current developments and relevant innovations in the subject area of taxes & law in English.

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19.04.2012

Debts assumed by acquirer to be taken up under tax principle ...

The Supreme Tax Court has held that debt provisions otherwise disallowed in the tax accounts but which are assumed by an acquirer as part of a business takeover may be retained in the tax accounts of the latter until utilised or no longer required.

Categories: Supreme Tax Court cases
Keywords: Debt provision, business acquisition, an ...

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Tax & Legal

Categories: All (1 found)

Debts assumed by acquirer to be taken up under tax principle ...

Contact

Björn Viebrock

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