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

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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.

    Date of origin
    Categories
    Supreme Tax Court cases
    Keywords
    Goodwill, reconstruction, intangibles